9911796707
TMI Blog2024 (9) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... - opportunity of personal hearing contemplated under Section 75(4) of the CGST Act, was not granted to the petitioner - HELD THAT:- In the present case, a detailed reply was uploaded by the petitioner in the portal on 12.04.2024 and the impugned order came to be passed on 23.04.2024. On perusal of the impugned order, it is mentioned that the dealer has not filed reply for the defects and hence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 in Ref.No.ZD330424177038F passed by the respondent and quash the orders as arbitrary and illegal. 2. The learned counsel for the petitioner submits that the petitioner is a dealer in SIM Cards for BSNL and the respondent issued Form GST DRC- 01 dated 28.12.2023 for the year 2018-19 in which the respondent raised two issues. The petitioner filed a detailed reply dated 10.04.2024 to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and the same is not sustainable in law. Hence, the impugned order is liable to be set aside. 3. By referring the impugned order, the learned Special Government Pleader (T) appearing for the respondent would submit that the petitioner has filed their reply dated 10.04.2024, but, has not replied for the two defects mentioned by the respondent. However, he would submit that if any order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sustainable in law. Hence, this Court is inclined to set aside the impugned order dated 23.04.2024 in Ref.No.ZD330424177038F passed by the respondent and hence, the same is set aside. While setting aside the impugned order, the Court remits the matter back to the respondent for reconsideration. Therefore, the respondent is directed to consider the reply filed by the petitioner dated 12.04.2024 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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