9911796707
TMI Blog2024 (11) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 8 June 2023 required the Petitioner to file a reply and attend the personal hearing on 15 June 2023. The Petitioner did neither. It was only in November that the Petitioner filed a reply in physical format, adding that it could not have been uploaded to the Respondent s portal earlier - The impugned remarks take no cognisance of the Petitioner s reply filed in the physical format. Since the impugned remarks were uploaded only on 10 January 2024, cognisance should have been taken of the Petitioner s reply. Accordingly, there is a failure of natural justice. The costs must be paid to the Tata Memorial Hospital within four weeks from today, and proof of payment/receipt must be produced before the second Respondent within four weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Petitioner s GST registration should not be cancelled. 6. The Petitioner claims that it tried to file a reply electronically, but the portal was not geared to accept it. Therefore, it responded to the show-cause notice by filing an explicit reply on 2 November 2023. 7. The Petitioner claims not to have heard anything further in the matter and, therefore, instituted this Petition to challenge the show cause notice itself. In the reply filed on behalf of the Respondents, they have annexed the screenshot of the portal, which suggests that the Petitioner s registration has been cancelled, and this remark was uploaded on the portal/website on 10 January 2024. Therefore, we granted the Petitioner leave to amend the Petition and to challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice dated 8 June 2023 afresh. The Petitioner must also be given a personal hearing. On instructions, learned counsel for the Petitioner states that until the show cause notice is disposed of, the Petitioner will not utilise/duty lapse input tax credit as accumulated in its account. This statement is accepted. 11. This exercise must be completed within three months of the Petitioner paying costs of Rs. 50,000/- (Rupees Fifty Thousand only) to Tata Memorial Hospital. The details whereof are as follows :- Bank Name Branch Address, Telephone Number, Fax Number : : : Central Bank of India Tata Memorial Hospital Dr. Ernest Borges Road, Parel Mumbai 400 012. Tel. No.022-24126487, Fax No.022-24126487 Bank Account Number : 1002449 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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