2024 (9) TMI 757

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..... he had no opportunity to respond to the same - order passed by the Adjudicating Authority u/s 73 of the CGST Act, 2017 / the SGST Act, 2017 - HELD THAT:- The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportun .....

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..... to the Show Cause Notice dated 29.09.2023 (hereafter the impugned SCN). In addition to the impugned SCN, the Adjudicating Authority had also issued a Reminder dated 23.11.2023. 4. It is the petitioner s case that he had not received the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear for a personal hearing .....

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..... Notices Orders . He submits that the said issue has now been addressed and the Additional Notices Orders tab is placed under the general menu and adjacent to the tab Notices Orders . 8. In view of the above, the present petition is allowed and the impugned order is set aside. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The A .....

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