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TMI Blog2024 (10) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... to file a reply. The defence that the show cause notice was not uploaded on the petitioner s designated portal is not convincing. There was undoubtedly some delay in responding to the show cause notice on the petitioner's part. Though the reason for the show cause notice not being uploaded on the petitioner s portal is not very convincing, given the fact that the impugned order was made or digitally signed only on 25 June 2023, the petitioner deserves to be granted an opportunity of hearing subject to the petitioner paying costs. This opportunity would address the argument about natural justice without prejudicing the revenue s interests disproportionately. The reply dated 21 June 2023 does not appear to be on merits, but the reply refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the impugned order was made without giving the petitioner an opportunity of hearing. Mr Raichandani states that the petitioner had filed a reply to show cause notice on 21 June 2023, but the impugned order still states that the petitioner had not filed a reply. Therefore, he submits that this is a case of failure even to consider the reply filed by the petitioner, thereby breaching the principles of natural justice and fair play. 5. Ms Chavan learned Addl. GP, for the respondents, submits that there was no failure of natural justice in this case. She refers to the show cause notice dated 10 April 2023, in which it was clarified that the petitioner may, if it so chooses, file its response within 30 days. Further, the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not being uploaded on the petitioner s portal is not very convincing, given the fact that the impugned order was made or digitally signed only on 25 June 2023, the petitioner deserves to be granted an opportunity of hearing subject to the petitioner paying costs. This opportunity would address the argument about natural justice without prejudicing the revenue s interests disproportionately. 10. The reply dated 21 June 2023 does not appear to be on merits, but the reply refers to the show cause notice not being uploaded to the petitioner s designated portal. Accordingly, subject to the payment of costs of Rs. 50,000/-, the petitioner is granted two weeks to file a reply to the show cause notice dated 10 April 2023. 11. After such a reply i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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