9911796707
TMI Blog2024 (8) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017 - vires of N/N. 09/2023-Central Tax dated 31.03.2023 and N/N. 56/2023 dated 28.12.2023 - extension of time limit for passing an order u/s 73 (10) of the CGST Act - HELD THAT:- The respondents fairly submits that the petitioner may be granted one more opportunity to file a reply to the SCN. The petitioner is satisfied with the same and states, on instructions, that he is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed the present petition inter-alia impugning a Show Cause Notice (hereafter SCN ) dated 30.05.2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act)/Delhi Goods and Services Tax Act, 2017 (DGST Act) and an order dated 03.08.2024 (hereafter impugned order ), passed pursuant to the said SCN. 2. The petitioner has also challenged the vires of Notification No. 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable as it is passed on an ex facie erroneous premise. He submits that the substantial demand of ₹10,04,175/- is on account of cess, however, the petitioner deals in dry-fruits and no cess is leviable on such goods. He submits that a further demand of ₹7,41,553/- has been raised on account of non-reversal of Input Tax Credit ( ITC ) on goods that were exempt. However, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order after affording the petitioner an opportunity of hearing. 9. The petition is disposed of in the aforesaid terms. 10. It is clarified that the aforesaid order has been passed in the peculiar circumstances of this case. The same should not be construed as this Court accepting the petitioner s proposition that the impugned order was passed in violation of principles of natural justice. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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