2024 (7) TMI 1155

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..... rds that the petitioner has neither replied to the show cause notice nor has appeared during personal hearings - violation of principles of natural justice - HELD THAT:- Considering the fact that the petitioner has opportunity to request the second respondent to exercise the discretion under Section 161 of the GST Act, 2017, the Court is of the view that the impugned order is unsustainable in the .....

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..... e impugned order records that the petitioner has neither replied to the show cause notice nor has appeared during personal hearings. 4. It is noticed that the petitioner had indeed filed the return only in GST DRC 01A part B and in GST DRC 03 on 28.04.2022, a copy of which, is enclosed along with the typed set of papers. It is evident that it has not been considered by the second respondent. 5. It .....

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..... receipt of a copy of this order. The second respondent shall pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three months thereafter. Needless to state, before passing the orders, the petitioner shall also be heard. This Writ Petition is disposed of, with above directions. No costs. Consequently connected miscellaneous petitions ar .....

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