9911796707
TMI Blog2024 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice issued on 24.04.2024 at 10.35 hours sought for a reply by 26.04.2024 by 17.00 hours. This by itself is in violation of the Standard Operating Procedure as it provides that the response time for show cause notice ought to be seven days. No doubt, in the present case, written response has been made within the time sought for by the Revenue and the first of such reply at Annexure- P-1' was made on 26.04.2024 and upon subsequent opportunity, another reply was made on 28.04.2024 at Annexure- Q-1'. However, furnishing of replies within short time can be construed to be replies filed in order to meet the timeline and in case of such replies filed within short time, contention of prejudice due to lack of sufficient time to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice at Annexure- A-3' and has also sought for grant of refund that is lawfully due to it. The petitioner has also challenged the notice dated 30.04.2024 at Annexure- A-4'. 2. Learned counsel for the petitioner would submit that the show cause notice issued on 24.04.2024 had directed furnishing of reply by 26.04.2024, which was inadequate time and despite reply being made within short period of time made available, prejudice has been caused as the reply was made hurriedly and subsequently. It is submitted that another reply came to be filed on 28.04.2024. The same was also hurriedly filed as very short time was made available. It is further submitted that in the absence of hearing, the order being passed on 30.04.2024 within two d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time, contention of prejudice due to lack of sufficient time to make out a reply and lack of opportunity of personal hearing to make out clarifications, as raised by the assessee, requires acceptance. 6. However, in the present case, learned counsel for the petitioner submits that replies have already been filed at Annexure- P-1' and Annexure- Q-1' and petitioner may be afforded an opportunity of personal hearing as the order was passed on 30.04.2024 within less than a week of filing of replies at Annexure- P-1' and Annexure- Q-1'. It is submitted that the petitioner may be permitted to have opportunity of a personal hearing to explain his reply and in the event of further clarification sought for, petitioner may be reserved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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