9911796707
TMI Blog2024 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... iven less time than is provided u/s 73(2) of the U.P. GST Act for submitting reply - mismatch in the GSTR filed by the petitioner - HELD THAT:- The adjournment application would have been entertained in case the petitioner would have given a written reply to the show cause notice and then asked for adjournment of personal hearing. Neither application dated 23.1.2024 nor application dated 15.4.2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 19.04.2024 and 23.12.2023 (April 2018-March 2019) issued by the Deputy Commissioner, StateTax, Jurisdiction Raibareilly Sector 1, Lucknow Uttar Pradesh i.e., the respondent no. 2, under section 73 of the State Goods Service Tax Act (Annexure Nos. 5 and 3 to the writ petition, respectively). (ii) issue a writ or direction or pass an order in the nature of Mandamus directing the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on similar grounds. The impugned show cause notice dated 23.12.2023 had given less time than is provided under section 73(2) of the U.P. GST Act for submitting reply. The petitioner on 23.1.2024 moved an adjournment application as his advocate was out of town and also stated that in the show cause notice no personal hearing opportunity had been given. More time was requested to submit a reply and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 61 there is no requirement of giving personal hearing and only a reply is sought from the assessee. Therefore, the words 'NA' have been written in the said notice. The petitioner did not submit his reply to the section 61 notice. The copy of notice under section 73 dated 23.12.2023 has been filed at page 59 to 61 of the paper book which clearly shows time and date for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent that the petitioner did not submit any reply to the show cause notice. The adjournment application would have been entertained in case the petitioner would have given a written reply to the show cause notice and then asked for adjournment of personal hearing. Neither application dated 23.1.2024 nor application dated 15.4.2024 was received in the office of respondents. This Court is of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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