9911796707
TMI Blog2024 (9) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... IN DATTA W.P.(C) 10869/2024 CM APPL. 44744/2024, W.P.(C) 12024/2024 & CM Nos.50001/2024 & 50002/2024, W.P.(C) 11222/2024 & CM No.46448/2024, W.P.(C) 7754/2024 & CM No.32155/2024, W.P.(C) 9754/2024 & CM Nos.40010/2024 & 44242/2024, W.P.(C) 10591/2024 & CM No.43570/2024, W.P.(C) 10674/2024 & CM No.43909/2024, W.P.(C) 10724/2024 & CM No.44152/2024, W.P.(C) 10777/2024 & CM No.44356/2024, W.P.(C) 10813/2024 & CM No.44537/2024, W.P.(C) 10824/2024 & CM No.44562/2024, W.P.(C) 10827/2024 & CM No.44570/2024,W.P.(C) 10964/2024 & CM No.45241/2024. Counsel for the petitioners: Mr. Rajesh Jain, Mr. Rishabh Jain & Mr. Ramashish, Advs. in item no.19. Mr. A.K. Babbar, Mr. Bharat Kumar Tripathi & Mr. Rahul Chauhan, Advs. in item no. 26 &39. Mr. Puneet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Goods & Services Tax Act, 2017 / Delhi Goods & Services Tax Act, 2017 (hereafter the CGST Act / DGST Act), were listed on 29.08.2024. This Court has briefly considered the controversy involved in these petitions and passed the following order: "1. The common issue that arises in these batch of petitions is that the orders passed under Section 73 of the Central Goods & Services Tax Act, 2017 / Delhi Goods & Services Tax Act, 2017 (hereafter the CGST Act / DGST Act), which are impugned in these petitions are unreasoned and have been passed without considering the response submitted by the petitioners to their respective Show Cause Notices (hereafter the SCNs). Further, these impugned orders have been issued during the last three days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f orders during the last two days prior to the expiry of the limitation period. Prima facie, we find merit in the contention of the learned counsel for the petitioners that granting further period of two years to the adjudicating authority to now complete the adjudication in these cases would effectively frustrate the entire object of stipulating a specified period for completion of the adjudicatory process. 7. Mr. Aggarwal submits that the matters may be remanded back to the adjudicating authority and the period for concluding the adjudication may be confined to a specified period. 8. He seeks time to obtain instructions to make an unambiguous statement in this regard. 9. It is also contended on behalf of the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dropped and a communication in that behalf shall be sent to concerned dealer / assessee." 3. The learned counsel for the parties are also agreeable that the matters be remanded keeping all rights and contentions of the parties open. 4. In view of the above, we set aside the orders impugned in these petitions and remand the matters for consideration afresh by the adjudicating authority. 5. The respondents are bound by the statement made by Mr. Aggarwal on their behalf as recorded above. 6. We also direct that the adjudicating authority shall not pass any adverse order against any of the petitioners without affording them a reasonable opportunity to be heard. We also clarify that all rights and contentions of the petitioners are reserv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
