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TMI Blog2024 (7) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... tice - HELD THAT:- Ext. P11 order under Section 73(9) is appealable under Section 107 of the CGST/SGST Act, 2017. A challenge against the assessment order passed under Section 73(9) on the ground of violation of principles of natural justice is also maintainable before the appellate authority. Whether the 19 days period granted to the petitioner to reply to the show cause notice was a reasonable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm. The petitioner s mother died on 2.12.20218 and father passed away on 21.02.2021. Even after the death of the petitioner s mother, the assessment orders continued to be issued in her name. Since no notice was served on the petitioner, he could not challenge the assessment orders. Accordingly, the petitioner approached this Court by filing W.P.(c) No. 3127/2024 challenging the assessment procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take up the said plea regarding the non-inheritance of his mother s business as well as the plea of limitation before the assessing officer and further directed the assessing officer to consider those pleas untrammelled by any observations in Ext. P6 judgment and to pass fresh orders after hearing the petitioner. 2. Pursuant to Ext. P7 judgment, Ext. P8 notice of personal hearing was issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Whether the 19 days period granted to the petitioner to reply to the show cause notice was a reasonable period to defend the show cause notice is a matter to be considered by the appellate authority in accordance with the facts of the case, as no time limit is stipulated in Section 73 for responding to the show cause notice. Since an appeal is provided under Section 107 of the CGST/SGST Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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