9911796707
TMI Blog2024 (9) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... uploaded on the GST portal under the heading Notices but appears to have been uploaded under the heading of Additional Notices - violation of principles of natural justice - HELD THAT:- Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioner under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act) in the sum of Rs. 1,21,64,174/- along comprising of interest penalty and tax component. 2. Learned counsel for the petitioner submits that petitioner never received any show cause notice as the show cause notice was not uploaded on the GST portal under the heading Notices but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of the petitioner neither filing a reply nor appearing for personal hearing. 6. In view of the above and in view of the request of the petitioner that an opportunity be given to the petitioner to file a response to the show cause notice, the impugned order dated 15.12.2023 is set aside. 7. Petitioner is given an opportunity of filing a reply to the show cause notice within a period of 30 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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