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2024 (9) TMI 991

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..... The petitioner has placed on record replies dated 20.11.2023 06.12.2023, respectively. By such replies, the petitioner has responded to all defects mentioned in the show cause notice. On perusal of the petitioner's reply, it appears that the petitioner did not annex supporting documents. Undoubtedly, the petitioner's failure to annex relevant documents resulted in the rejection of the defe .....

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..... itioner is a registered person under applicable GST enactments. Upon receipt of the show cause notice dated 23.08.2023, the petitioner submitted replies dated 20.11.2023 06.12.2023, respectively. The impugned orders were issued thereafter on 13.12.2023. 3. Learned counsel for the petitioner referred to the petitioner's replies and pointed out that the petitioner had responded to all defects re .....

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..... to both in the intimation and show cause notice. He further submits that the petitioner was offered a personal hearing on 14.09.2023. Therefore, learned counsel submits that principles of natural justice were adhered to. 5. The petitioner has placed on record replies dated 20.11.2023 06.12.2023, respectively. By such replies, the petitioner has responded to all defects mentioned in the show cause .....

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..... n support of the reply to the show cause notice within 15 days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a personal hearing to the petitioner, and there after issue fresh orders within a period of two months from the date of receipt of documents from the petitioner. 8. These writ petitions are disposed of on the above terms. There .....

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