9911796707
TMI Blog2024 (9) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, prior to the passing of assessment order, another show cause notice was issued by the respondent on 21.05.2024, for which, the petitioner sought 4 weeks time for filing reply vide letter dated 18.06.2024. Thereafter, again vide letter dated 18.07.2024, the petitioner sought 2 more weeks time for filing the reply. Under these circumstances, on 08.08.2024, the impugned order came to be passed against the petitioner. In the said impugned order, the respondent had captured with regard to the time sought by the petitioner for filing the reply. In terms of Section 75(4) of the Act, if the respondent are intend to pass any order against an Assessee, they are supposed to provide an opportunity of personal hearing prior to the passing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said observation, a Show Cause Notice dated 07.02.2022 was issued to the Petitioner by the 2nd Respondent disputing the credit availed, alleging that the credit reversals made by the Petitioner is irregular. In the mean time, the Petitioner was issued with an ASMT-10 notice dated 16.06.2023, without disclosing the allegation against the Petitioner, for which the Petitioner filed a reply on 03.10.2023. Thereafter, DRC-01 notice was issued to the Petitioner on 02.04.2024 and the Petitioner submitted reply on 11.04.2024, but again the Petitioner was issued by Show Cause Notice dated 21.05.2024 reiterating the very same discrepancies. She further submitted that though the Petitioner sought time for filing reply to the said Show Cause Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was issued by the respondent on 21.05.2024, for which, the petitioner sought 4 weeks time for filing reply vide letter dated 18.06.2024. Thereafter, again vide letter dated 18.07.2024, the petitioner sought 2 more weeks time for filing the reply. Under these circumstances, on 08.08.2024, the impugned order came to be passed against the petitioner. In the said impugned order, the respondent had captured with regard to the time sought by the petitioner for filing the reply. 9. In terms of Section 75(4) of the Act, if the respondent are intend to pass any order against an Assessee, they are supposed to provide an opportunity of personal hearing prior to the passing of final assessment order. In the present case, though the time was granted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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