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TMI Blog2024 (12) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... picuous and is ambiguous , no further reasons have been assigned. In fact, it is constrained to observe that the said language appears to have attained the status of a template and is being uniformly used while passing orders like the one which is impugned here. Since the impugned order is wholly unreasoned, the same cannot be sustained - petition allowed. - HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE DHARMESH SHARMA For the Petitioner Through: Mr. Sanjib Sen, Senior Advocate with Mr. Prateek Goyal, Ms. Saloni Jagga, Ms. Anjali Singh, Mr. Pragyan Mishra and Ms. Radha Gupta, Advocates. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advocates. ORDER 1. The instant wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 946F1ZQ was served upon a notice under section 73 of CGST/DGST Act, 2017 regarding (Voluntary Payment Intimation, if applicable) along with GST DRC-01 vide reference No. ZD0705240427592 (Summary of SCN) on 29.05.2024 for the period April-2019 to March-2020. In response to DRC-01 issued to the taxpayer u/s 73 of CGST/DGST Act, 2017 for the year 2019-20, the taxpayer filed reply through DRC-06. Observing the principle of natural justice reminder was issued on 26.07.2024 and personal hearing was fixed for 02.08.2024, however, till date none has appeared in personal hearing to explain the issues mentioned in the Show Cause Notice. In view of the above, the taxpayer has failed to attend the personal hearing despite ample opportunity and after ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter afresh. 6. We, accordingly, allow the present writ petition and quash the impugned order dated 16 August 2024. The Assistant Commissioner shall initiate proceedings afresh in terms of the SCN already issued and pass a fresh reasoned and speaking order taking into account the reply which has been submitted. All rights and contentions of respective parties on merits in that respect are kept open. 7. Since we have disposed of the writ petition on grounds of aforenoted, we reserve the right of writ petitioner to impugn the validity of the Notification No. 49/2019-Central Tax dated 09 October 2019 and the Notification No. 56/2023-Central Tax dated 28 December 2023, in appropriate proceedings and if the need so arises. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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