9911796707
TMI Blog2024 (7) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice - HELD THAT:- This is a fit case for remanding the case back by setting aside the impugned order subject to the petitioner depositing 10% of the disputed tax to the credit of the Government from its 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, shall be treated as addendum to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 2017-18. 3. The petitioner was issued with a show cause notice in DRC-01 on 29.09.2023. However, the petitioner failed to reply to the same and thereafter, the petitioner was issued with personal hearing notices and the petitioner had sought for repeated adjournments. 4. It is the case of the petitioner that bulk of the demand that has been confirmed in the impugned order pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the petitioner will be able to convince the Department based on the submissions to be made. 6. The learned Government Advocate for the respondent on the other hand would submit that the petitioner has an alternate remedy under Section 107 of the respective GST enactment before the Appellate Deputy Commissioner and therefore, the present Writ Petition is liable to be dismissed. 7. That a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case back by setting aside the impugned order subject to the petitioner depositing 10% of the disputed tax to the credit of the Government from its Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. 10. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice in Form DRC-01 dated 29.09.2023. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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