9911796707
TMI Blog2024 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is a registered person under the CGST/SGST Acts. In respect of some transactions of the petitioner for the year 2018-2019, a notice in Form GST ASMT-10 was issued to the petitioner on 22-01-2021. The petitioner did not submit any reply to the said notice, prompting the issuance of a reminder on 26-08-2023. On 15-09-2023, the petitioner submitted a reply. It is stated that on 26-08-2023, the petitioner appeared before the officer and was personally heard as well. After considering the reply filed by the petitioner on 15-09-2023 and following the personal hearing held on 26-08-2023, the officer proceeded to issue a show cause notice under Section 73 of the CGST/SGST Acts on 22-12-2023. In reply to the said notice, the petitioner su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned. It is submitted that since the petitioner had already submitted a reply touching upon the very same issue in reply to the proceedings initiated under Section 73 of the CGST/SGST Acts, the officer could not have proceeded to finalise the proceedings under Section 74 of the CGST/SGST Acts on the basis that the petitioner had not submitted any reply. He submits that on the short ground, Ext.P6 order is liable to be set aside, and the petitioner has to be given an opportunity to file a reply and take part in the proceedings initiated under Section 74 of the CGST/SGST Acts. 4. The learned Senior Government Pleader refers to the sequence of events leading to the issuance of the order under Section 74 of the CGST/SGST Acts. It is poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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, I am of the view that the officer could not have proceeded on the basis that no reply had been submitted by the petitioner to the show cause notice issued under Section 74 of the CGST/SGST Acts. I am inclined to hold so in view of the peculiar facts of this case where, as already mentioned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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