9911796707
TMI Blog2024 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. The order impugned herein is set aside and the matter is remanded to the first respondent for fresh consideration in respect of the impugned assessement period. Since 20% of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was unable to file their reply for the reason that the accountant, who had an access to portal as well who knows the password, failed to bring them about the show cause notices issued by the department. Further, he submitted that even an impugned order was uploaded in the GST portal and the physical version of such order was not served on the petitioner. 5.1. The learned counsel for the petitioner would further submit that, the petitioner came to know about the impugned proceeding intiated against him by virute of Recovery Notice dated 15.05.2024, proposing to attach the petitioner's Bank account. Pursuant to the attachment of petitioner's Bank account, 20% of the disputed tax liability has already been collected by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 passed by the first respondent with the following directions:- (i) The order impugned herein is set aside and the matter is remanded to the first respondent for fresh consideration in respect of the impugned assessement period. Since 20% of the disputed tax liability has already been paid by the petitioner, 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 thereafter. (iii) On filing of such reply/objection by the petitioner, the respondents 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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