9911796707
TMI Blog2024 (8) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel appearing on behalf of the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST portal; iii. that the petitioner had stopped carrying on business from 01.04.2019; iv. that the respondent issued show cause notice dated 27.12.2023 and notice for personal hearing through GST portal on 29.02.2024, which was un accessible due to cancellation and death of the authorized signatory etc; and v. that no notice was served to the petitioner through the physical mode by post. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration. 8. In view of the above, the impugned order is set aside and the matter is remanded to the Adjudicating Authority to consider it afresh. 9. The petitioner may file a response to the SCN within a period of two weeks from date. The Adjudicating Authority shall consider its reply, if any, and pass a reasoned order after affording the petitioner an opportunity of being heard. 10. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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