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TMI Blog2024 (10) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... ent upon the authority to either grant the same or decline and communicate the same to the petitioner. The order impugned dated 18.06.2024, Annexure-1, is quashed and set aside - Petition allowed. - Hon'ble Arun Bhansali, Chief Justice Hon'ble Vikas Budhwar, J. For the Petitioner : Rahul Agarwal For the Respondent : Abrar Ahmad,S.C., Ankur Agarwal, S.C. ORDER 1. This petition is directed against the order dated 18.06.2024 passed by the respondent no. 3/Deputy Commissioner, SIB-D, Commercial Tax/State GST, Kanpur under Section 130 of the Goods and Services Tax Act, 2017 ('the Act') imposing a penalty of Rs. 12,75,021.54 towards the SGST and CGST each and a fine of Rs. 12,75,021.54 towards SGST and CGST each in lieu of confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iolation of principle of natural justice. 5. It was emphasized that though the communication sent on 5.2.2024 has been noticed in the order impugned seeking a date after 10th February, 2024, even in the order impugned, no reason has been indicated for not accepting the same/order declining the same has been passed, which has resulted in passing of the order, which is grossly inappropriate. 6. Submission has also been made that though exhaustive response along with several judgements was filed, none of the pleas raised were taken into consideration and order impugned has been passed. 7. Submission has also been made that the order impugned has been passed far beyond the allegations levelled in the show cause notice and on the said count also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received by the respondent no. 3. However, no order on the said prayer either granting the same or declining was passed. It also appears that on the date fixed apparently, no order was passed and the order came to be passed after four and half months and therefore, during the said period, the petitioner also apparently, could not approach the authority for personal hearing, waiting for another notice fixing a date for personal hearing. 15. There also appears to be substance in the submissions made regarding non consideration of the pleas raised in response to the show cause notice, apparently, on account of the fact that hearing in the matter did not take place and the order was passed after a gap of about four and half months from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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