9911796707
TMI Blog2024 (10) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the petitioner was unaware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. This Court is inclined to set aside the impugned orders dated 29.12.2023 along with the consequential GST DRC-13 dated 19.06.2024 passed by the first respondent, subject to conditions imposed - pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved on the petitioner. When the petitioner intended to withdraw the money from his Bank Account, he came to know about the impugned order dated 29.12.2023 came to be passed by the first respondent. Hence, he sought for appropriate orders from this Court for affording an opportunity to the petitioner to present the case by way of filing a suitable reply and participate in the proceedings. It is also submitted that, if an opportunity is provided, the petitioner would be able to substantiate his case and also he agrees to make a payment of 10% of the disputed tax demand in respect of the impugned assessment period. 6. Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes) appearing for the first respondent submitted that subject to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner shall pay a 10% of the disputed tax in respect of the impugned assessment period within a period of four weeks from the date of receipt of a copy of this order; and the setting aside of the impugned order will take effect from the date of payment of the said amount. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter. (iii) On filing of such reply/objection by the petitioner, the first respondent shall consider the same and issue a 14 days clear notice by fixing the date for personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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