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2024 (7) TMI 262

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..... 3 - petitioner has failed to file the reply in time - petitioner seeking one opportunity to explain the case - principles of natural justice - HELD THAT:- The petitioner can be given one opportunity to explain the case on merits subject to the petitioner depositing 25% of the disputed tax from the Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order .....

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..... proposed in the notice in Form GST DRC 01, dated 09.01.2023, has been confirmed, as the petitioner has failed to file the reply in time. 3 . The learned counsel for the petitioner would submit that the petitioner may be given one opportunity to explain the case, as the petitioner has a fair case on merits. 4 . On the other hand, the learned Government Advocate for the respondent would submit that .....

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..... rned Government Advocate for the respondent, I am of the view that the petitioner can be given one opportunity to explain the case on merits subject to the petitioner depositing 25% of the disputed tax from the Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order. The impugned order which stands quashed in this order shall be treated as Addendum to .....

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