9911796707
TMI Blog2024 (7) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity of being heard is required to be given. Nevertheless, the present case, the appeal remedy being available, the petitioner shall make use of the same. The authorities shall provide a reasonable opportunity of hearing, either physically or through virtual mode (video conference) and after hearing the petitioner, by granting sufficient opportunity, pass suitable orders. Petition is disposed of - Liberty is reserved to the petitioner to approach the appellate authority as contemplated under the CGST Act of 2017 and file appropriate appeal. - HON'BLE MR JUSTICE PRADEEP SINGH YERUR For the Petitioner : (By Sri Rajeev Channappa Nulvi, Advocate) For the Respondents (By Sri Shivaprabhu S. Hiremath, AGA) ORDER Heard learned counsel Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll for the period April-2018 to March-2019 should not be demanded and recovered. 5. According to the petitioner, he has replied vide reply dated 19.01.2024 to the said show cause notice through his authorized representative. In the said reply, the petitioner sought for opportunity of being heard in person before passing an adjudication order. Thereafter, respondent No. 2-authority sent a reminder letter dated 28.03.2024 calling for personal hearing on 05.04.2024. The petitioner had replied to the said remainder letter seeking personal hearing through virtual mode. Thereafter, the 2nd respondent issued an intimation to attend personal hearing dated 29.04.2024, a hard copy and an E-mail dated 30.04.2024 directing the petitioner to appear thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been granted to the petitioner to appear either physically or through video conferencing by virtual mode, which is not availed by him by stating that he has not received the email that is too late in the day to make such an allegation. It is the petitioner himself, who wanted a hearing through virtual mode and he has replied by way of email. Thus, this cannot be the ground taken to remand the matter to the authorities for consideration afresh. 7. However, this Court is conscious of the fact that when a person is charged with any show cause notice, a reasonable opportunity of being heard is required to be given. Nevertheless, the present case, the appeal remedy being available, the petitioner shall make use of the same. The authorities sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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