9911796707
TMI Blog2024 (8) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... ly was filed by the petitioner, as the said notice was uploaded in common portal and the petitioner was unaware of such notice. The learned counsel for the petitioner contended that the reason adduced by the petitioner for non-filing of reply and non-participating in the proceedings is that he has given instruction to his Accountant to file a reply, however, the Accountant has failed to appear before the Authority concerned to present the case. Under these circumstances, the present impugned orders dated 13.09.2023 came to be passed by the respondent. This Court is of the opinion that it is the responsibility of the Assessee to appear before the Authority concerned to present the case. Once, the show cause notice was uploaded in the common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submitted that the respondent uploaded Form DRC-01A dated 27.01.2023 in GST online portal, for which, the petitioner has submitted its reply on 31.01.2023. Without considering the said reply dated 31.01.2023, again the respondent issued form GST DRC-01 dated 12.06.2023. As the petitioner had no knowledge about the same, the petitioner failed to submit its reply. Under these circumstances, the present impugned ex-parte orders dated 13.09.2023 came to be passed by the respondent, without filing the reply and without affording an opportunity of personal hearing to the petitioner. He further submitted that even the impugned orders were uploaded in the GST portal and the physical version of such orders were not served on the petitioner. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 and the petitioner also filed a reply to the said notice. Though, the Form DRC-01 dated 12.06.2023 was issued, no reply was filed by the petitioner, as the said notice was uploaded in common portal and the petitioner was unaware of such notice. The learned counsel for the petitioner contended that the reason adduced by the petitioner for non-filing of reply and non-participating in the proceedings is that he has given instruction to his Accountant to file a reply, however, the Accountant has failed to appear before the Authority concerned to present the case. Under these circumstances, the present impugned orders dated 13.09.2023 came to be passed by the respondent. 10. This Court is of the opinion that it is the responsibility of the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's Bank account, this Court is not inclined to impose any further condition. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks after the date of receipt of a copy of this order. (iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice by fixing the date of personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, as expeditiously as possible, after hearing the petitioner and subject to the verification of the payment of the aforesaid amount. 12. With the above directions, these Writ Petitions are disposed of. No costs. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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