9911796707
TMI Blog2024 (9) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered person under applicable GST enactments as on date. As a registered person, the petitioner is under an obligation to monitor the GST portal on an ongoing basis. The present state of affairs has transpired on account of the petitioner not monitoring the GST portal and responding to the show cause notice and hearing notices. At the same time, it should be noticed that transitional credit was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 28.12.2023 is challenged on the ground that principles of natural justice were not complied with. 2. The petitioner was engaged in the manufacture of rigid PVC pipes. As a registered dealer under erstwhile tax statutes, the petitioner asserts that it was entitled to cenvat credit and that such credit was transitioned to the GST regime by filing Form TRAN I. On account of closure of busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts out that the show cause notice was followed by personal hearing notice dated 14.12.2023. By placing on record a subsequent reminder dated 16.12.2023 for personal hearing on 20.12.2023, she submits that principles of natural justice were complied with. 5. The petitioner appears to be a registered person under applicable GST enactments as on date. As a registered person, the petitioner is under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition that the petitioner remits 10% of the disputed tax demand with in three weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice with in the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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