9911796707
TMI Blog2024 (8) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... documents has been taken into consideration. In view thereof, it cannot be said that the petitioners response was not considered or the proper officer had glossed over the same while passing the order impugned. The sufficiency or otherwise of the response, and the appreciation thereof by the proper officer, cannot form the subject matter of consideration in a writ petition under Article 226 of the Constitution of India. Although, the petitioners complain of violation of statutory provisions of not being afforded with an opportunity of hearing, it is found that such issue has been raised as and by way of an afterthought. The order impugned had been passed on 31st October, 2023. The petitioners chose not to file an appeal within the prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act by glossing over the petitioners response had purported to pass the order under Section 73(9) of the said Act. 4. She submits that no opportunity of hearing was either afforded or granted to the petitioners, though the statute itself contemplates grant of such opportunity, irrespective of the fact whether the petitioners made a request in writing, since, the show cause itself contemplates passing of an adverse order against the petitioner. 5. She further submits that the aforesaid order was passed contrary to the circular no. CBIC 183/15/2022 GST dated 27th December, 2022. She would submit that although the aforesaid circular was brought to the notice of the proper officer by a communication as appearing at page 74 of the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order impugned. The sufficiency or otherwise of the response, and the appreciation thereof by the proper officer, in my view, cannot form the subject matter of consideration in a writ petition under Article 226 of the Constitution of India. 8. Independent of the above, although, the petitioners complain of violation of statutory provisions of not being afforded with an opportunity of hearing, I find that such issue has been raised as and by way of an afterthought. The order impugned had been passed on 31st October, 2023. The petitioners chose not to file an appeal within the prescribed period of limitation. Having regard to the same, since, the petitioners have not taken steps to challenge the same with the time prescribed and also having n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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