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TMI Blog2024 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... n for concluding the adjudication of show cause notice issued under Section 73 of the CGST Act, 2017 - HELD THAT:- There has been an apparent and clear failure to assign any reasons or engage with the reply that had been filed. Since the impugned order is wholly unreasoned, it cannot be sustained. The impugned order dated 30 December 2023 is quashed - petition allowed. - HON'BLE MR. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.12.2023 and Impugned Order dated 06.09.2024 rejecting the application for rectification of order for the F.Y 2017-18 and other consequential reliefs. (B) Issue a writ, order or direction declaring the Notification No. 09/2023-Central Tax dated 31.03.2023 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for F.Y 2017-18 as ultra-vires the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Goods Services Tax officer proceeded to finalize the Section 73 proceedings by merely observing as follows: - Whereas, a notice DRC-01 under section 73 of DGST/CGST Act, 2017 was issued to the taxpayer with details of tax demand as an attachment with the advice to pay the tax along with interest in DRC-03 within stipulated time given in the notice. And whereas, the taxpayer through the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79 of CGST Act will be initiated and the actions as per law will be initiated without further reference. 5. As is manifest from the above, there has been an apparent and clear failure to assign any reasons or engage with the reply that had been filed. Since the impugned order is wholly unreasoned, it cannot be sustained. 6. Faced with our aforesaid tentative conclusion, Mr. Agarwal submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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