9911796707
TMI Blog2024 (10) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... as critically ill and was suffering from cancer from the month of 2022 to August 2022. Revenue has not been able to controvert these facts. However, the fact remains that the petitioner-Firm uploaded the return in FORM GSTR 01 and GSTR 3B in the months of March, April and May, 2022 and therefore, the consultant of the petitioner-Firm ought to have been drawn attention of the petitioner about the notice dated 22.02.2022. However, taking into consideration the fact that the managing partner of the petitioner-Firm was not well, the respondent-Department ought to have granted an opportunity of hearing before passing the impugned order dated 04.04.2022 once more so as to comply with the provisions of section 75 (4) of the CGST Act. The responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has prayed for quashing and setting aside the order passed under section 73 (9) of the Central Goods and Service Tax Act,2017 [for short the CGST Act ] in Form GST DRC-07 dated 04.04.2022 by respondent No. 1 as well as the order dated 14.09.2022 passed by respondent No.2 in Order-in- Appeal dismissing the appeal of the petitioner on the ground of limitation. 3. Brief facts of the case are that the petitioner-Firm is engaged in the business of Real Estate Construction and Development since 01.10.2017 and registered under the provisions of the CGST Act. 4. For the Financial Year 2019-20, the petitioner received notice in Form GST AMST-10 under section 61 read with Rule 99 (1) of the GST Rules on 12.07.2021 for initiating the discrepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal vide order dated 14.09.2022 on the ground of limitation. 9. Learned advocate Mr. Darshan Gandhi for the petitioner submitted that the petitioner could not avail opportunity of hearing due to illness of the managing partner. He invited attention of the Court to the medical papers placed on record from page No. 92 onwards, Annexure-E collectively to point out that the managing partner of the petitioner-Firm was undergoing the cancer treatment from March 2022 to August 2022. It was also pointed out that the consultant of the petitioner could file return in Form GSTR 2A and GSTR-1 only for the year 2021-22 in the months of March, April and May, 2022. However, the petitioner could not file any reply to the show-cause notice issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation and in absence of any violation of the principle of natural justice, no indulgence is required to be shown to the petitioner for providing an opportunity of hearing as the petitioner has failed to comply with the notice issued in FORM DRC-01 dated 22.02.2022 11. Having heard the learned advocates for the respective parties and considering the facts of the case, it is not in dispute that the managing partner of the petitioner-Firm whose Email ID was the only source of communication between the petitioner-Firm and the respondent- Department was critically ill and was suffering from cancer from the month of 2022 to August 2022. Learned AGP Mr. Dave has not been able to controvert these facts. However, the fact remains that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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