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TMI Blog2024 (8) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing and in the column meant for mentioning the date, place and time of personal hearing the term NA (not applicable) was mentioned - HELD THAT:- Initially, the notice under Section 61 was issued to the petitioner. The petitioner did not file any reply to the said notice. Later on notice under Section 73 was issued indicating that there was discrepancy in the GST return with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in time. Nothing was done by the assessee. He chose to ignore the show cause notice when opportunity of hearing was given, no interference in the procedure followed by the respondents is warranted in the writ jurisdiction. Petition disposed off. - Hon'ble Mrs. Sangeeta Chandra And Hon'ble Brij Raj Singh JJ. For the Petitioner : Pramendra Verma For the Respondent : A.S.G.I.,C.S.C. ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of Section 75 (4) of the GST Act, 2017 as the petitioner was not given any opportunity of hearing and in the column meant for mentioning the date, place and time of personal hearing the term NA (not applicable) was mentioned, therefore, the order dated 18.4.2024 is perverse and needs to be quashed. Learned Standing Counsel has produced before this Court instructions sent by one Param Hans Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all was submitted and notice under Section 73 was ignored. It is on the basis of non reply of the petitioner to the notice under Section 73 that the assessing officer came to the conclusion that the petitioner had nothing to say in the matter and has imposed tax liability of GST of Rs. 68,53,320/- with interest of Rs. 66,81,987/- and penalty of Rs. 6,85,332/-. It has also been stated in the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces in submitting and reply in time. Nothing was done by the assessee. He chose to ignore the show cause notice when opportunity of hearing was given, no interference in the procedure followed by the respondents is warranted in the writ jurisdiction. This petition is disposed of with the direction to the petitioner to avail statutory remedy under Section 107 of the GST Act. Instructions are kept o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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