9911796707
TMI Blog2024 (9) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under Section 73 of the Central Goods Services Tax Act, 2017 / Delhi Goods Services Tax Act, 2017 - HELD THAT:- The orders impugned in these petitions are set aside and the matters remanded for consideration afresh by the adjudicating authority. It is also directed 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 reserved and the disposal of the present petitions would not preclude them from raising such contentions as advised including those that may have been raised in the present petitions. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Saurabh Dahiya, Advs. for GNCTD. Mr. Shubham Tyagi, Adv. for CBIC. Mr. Sushil Raaja, Advs. for UOI. Mr. R. Ramachandran, Adv. Mr. Anurag Ojha, Mr. Shubham Kumar, Mr. Kumar Abhishek Mr. Dipak Raj Singh, Advs. Mr. Jagdish Chandra, Ms. Kriti Sinha Mr. Shubham Kumar Mishra, Advs. for UOI. Mr. Avishkar Singhvi, Mr. Vivek Kumar Singh, Mr. Naved Ahmed Mr. Shubham Kumar, Advs. for GNCTD. Mr. Kushagra Kumar Mr. Pankaj Singh, Advs. for UOI. Mr. Vivek Sharma, Adv. for UOI. Mr. Udit Malik, ASC Mr. Vishal Chanda, Advocate for GNCTD. Mr Atul Tripathi, Adv. ORDER PER 1. These batch of petitions raising a common grievance regarding unreasoned orders passed under Section 73 of the Central Goods Services Tax Act, 2017 / Delhi Goods Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One of the common features of the impugned orders is that they merely reproduce the tabular statement of the demand proposed in the respective SCN and affirm the same by rejecting the response of the taxpayer as unsatisfactory. 5. It is contended on behalf of the petitioners that such orders are required to be set aside being non est and construed as no order in the eyes of law. The petitioners submit that this course would be apposite as the entire objective of issuing such orders is to overcome the period of limitation. 6. We do not consider it apposite to pass such a blanket order as only some of the officers have passed such large number of orders during the last two days prior to the expiry of the limitation period. Prima facie, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isite steps within the stipulated period. He seeks time to obtain instructions in this regard as well. 11. At his request, list on 30.08.2024. 2. Mr. Aggarwal, learned counsel appearing for the respondents states that the orders impugned in these petitions may be set aside and the matter be remanded for fresh adjudication. He states that he has also obtained written instructions to the following effect: 1. That remanded matters shall be disposed off within six months by passing reasoned and speaking order. 2. That after remand back, show cause notices will be reviewed and if no infractions are found, the same shall be dropped and a communication in that behalf shall be sent to concerned dealer / assessee. 3. The learned counsel for the part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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