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TMI Blog2024 (1) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned proceedings command only on Adjudication Notice dated 31.01.2023 when the Adjudication Notice was issued to which, the petitioner expressed his inability to submit his reply on the ground that certain documents were not available and requested for extension of time. Under these circumstances, the respondent clearly fell in error in coming to the incorrect conclusion that there was a long lapse of 768 days in the petitioner submitting his reply to the audit notice, which was not the subject matter of the adjudication proceedings under the notice dated 31.01.2023 issued by the respondent. It is clear that sufficient and reasonable opportunity has not been provided to the petitioner. Under these circumstances, in view of the submission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. Subsequently, the respondent sent Excel Worksheet by E-mail to the petitioner, who submitted one more representation dated 30.03.2023 [Annexure-J] to the respondent requesting time up to 15.04.2023 so as to enable the petitioner to locate invoices on which input tax credit was availed. 4. It is the grievance of the petitioner that due to bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for the petitioner to collect and collate all relevant documents and submit the reply to the respondent. It is contended that the respondent has proceeded to pass the impugned order dated 19.04.2023 in violation of principles of natural justice, and without providing sufficient and reasonable opportunity to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was a delay of 768 days on the part of petitioner in submitting its reply by incorrectly computing/reckoning the period prior to issuance of the Adjudication Notice dated 31.01.2023 since the impugned order was passed subsequently on 19.04.2023. 7. Under these circumstances, it is clear that sufficient and reasonable opportunity has not been provided to the petitioner. Under these circumstances, in view of the submission of the petitioner that if one more opportunity is provided, the petitioner would appear before the respondent and submit its reply, documents etc., I deem it just and proper to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law. 8. In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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