9911796707
TMI Blog2024 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner had not submitted any reply. However, in the peculiar facts and circumstances of this case, it must be noticed that the show cause notice under Section 73 of the CGST/SGST Acts was issued on 22-12-2023, to which the petitioner had filed a reply on 17-01-2024. In the meanwhile, on 08-01-2024, a fresh notice had been issued invoking the provisions of Section 74 of the CGST/SGST Acts. Since the notice was issued by the same officer and on the same issue and since the petitioner had submitted a reply on 17-01-2024, which was after the date on which the show cause notice under Section 74 of the CGST/SGST Acts was issued, the officer could not have proceeded on the basis that no reply had been submitted by the petitioner to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST/SGST Acts culminated in an order issued on 18-01-2024 by dropping one of the issues raised in the show cause notice and stating that in respect of the other issue, proceedings under Section 74 of the CGST/SGST Acts are being issued, as it was felt that the case of the petitioner was one of suppression. A notice under Section 74 of the CGST/SGST Acts was issued to the petitioner on 08-01-2024, to which admittedly the petitioner did not file any reply. The proceedings under Section 74 of the CGST/SGST Acts culminated in Ext.P6 order. 3. The learned counsel appearing for the petitioner would submit that Ext.P6 order is liable to be set aside on a short ground. It is pointed out that the issue raised in the Section 73 notice is iden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST/SGST Acts itself, it has been stated that fresh proceedings have been initiated under Section 74 of the CGST/SGST Acts. It is submitted that proceedings under Section 74 of the CGST/SGST Acts were found warranted as there was clear suppression warranting the initiation of proceedings under Section 74 of the CGST/SGST Acts. It is submitted that admittedly the petitioner did not file any reply to the show cause notice issued under Section 74 of the CGST/SGST Acts, and therefore the officer cannot be found fault with for concluding the proceedings under Section 74 of the CGST/SGST Acts on the basis that the petitioner had not submitted any reply. It is submitted that there is no illegality in dropping the proceedings under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barely 16 days after the show cause notice under Section 73 of the CGST/SGST Acts had been issued, and on account of the fact that a reply had been submitted by the petitioner on 17-01-2024, that is, after the issuance of the show cause notice under Section 74 of the CGST/SGST Acts. The proceedings were also initiated by the same officer. 6. Taking this into consideration, I set aside Ext.P6 order on the short ground that it proceeds on the basis that the petitioner had not submitted any reply to the show cause notice issued under Section 74 of the CGST/SGST Acts. The proceedings initiated against the petitioner under Section 74 of the CGST/SGST Acts shall stand restored to the file of the 1st respondent, who shall pass fresh orders after a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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