9911796707
TMI Blog2024 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit the amount because the respondents did not mention the amount to be paid. The said communication also shows non-application of mind. The orders dated 06.04.2023 passed by the Adjudicating Authority and order dated 20.06.2024 passed by the Appellate Authority are hereby set aside. Consequently, the petition is allowed. - Hon'ble Shri Justice Suresh Kumar Kait, Chief Justice And Hon'ble Shri Justice Vivek Rusia For the Petitioner : Shri Sumit Mandloi - Advocate For the Respondent Nos.1 and 2/State. : Shri Sudeep Bhargava - Deputy Advocate General For the Respondent No.3. : Shri Prasanna Prasad - Advocate ORDER PER: HON'BLE SHRI JUSTICE SURESH KUMAR KAIT, CHIEF JUSTICE This petition is directed against the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 31/03/2023 at 10:30 AM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 23/03/2023. 5. On perusal of the said show cause notice, it is not clear that what violation has been made by the petitioner. Thus, the aforesaid show cause notice shows pure non-application of mind on the part of respondents. 6. Also the order dated 06.04.2023 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 7. Even the appeal filed by the petitioner against order dated 06.04.2023, has been dismissed by the Appellate Authority by the impugned order dated 20.06.2024 on the ground of limitation. 8. In the impugned order dated 06.04.2023, it is observed that the petitioner is required to pay the following amount, however, the amount is mentioned as zero . Therefore, there was no occasion to deposit the amount because the respondents did not mention the amount to be paid. The said communication also shows non-application of mind. 9. In view of the above, the orders dated 06.04.2023 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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