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TMI Blog2024 (7) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to explain the position - it is submitted that the petitioner was unaware of the impugned order - HELD THAT:- The petitioner deserves a chance to redress its grievance subject to the fulfilment of conditions imposed - The impugned order stands quashed and the same shall be treated as Addendum to the Show Cause Notices that preceded with the impugned order. This Writ Petition stands disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GST DRC-01 dated 21.09.2023; and iv. Personal Hearing Notices dated 26.10.2023, 06.11.2023 and 29.11.2023. 4. It is submitted that for the same reason, the petitioner was unaware of the impugned order. It is submitted that during the 1st week of July, 2024, the petitioner has received the intimation regarding the impugned order and therefore approached this Court to redress its grievances. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited , 2020 SCC OnLine SC 440. He would further submit that the appeal before the Appellate Authority is also time-barred in the light of the decision of the Hon'ble Supreme Court in M/s.Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others , (2008) 3 SCC 70. 7. Having considered the submissions made by the learned counsel for the petitioner and the learned Government Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requirements, the above liberty granted by this Court to the petitioner shall stand revoked sine die without reference to this Court, in which case, the respondents are at liberty to proceed against the petitioner pursuant to the impugned order by treating that this order had not been passed quashing the impugned order. 8. In the result, this Writ Petition stands disposed of with the above obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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