9911796707
TMI Blog2024 (12) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... PL. 73478/2024 3. The present writ petition under Article 226 of the Constitution of India has been filed, inter alia, challenging the impugned order dated 17th August, 2024 by which the reply to the show-cause has been completely discarded by the proper officer, Assistant Commissioner, DGST without any reasons. 4. The petition arises out of a show-cause notice issued on 31st May, 2024 by which it was alleged that proper declaration of output tax was not made by the Petitioner. The Petitioner had filed a reply to the show-cause notice dated 28th June, 2024 (uploaded on 3rd July, 2024). The Petitioner again received reminder notices to which reply was again communicated by him. The impugned order has been passed by the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 70903/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of W.P.(C) 16744/2024 & CM APPL. 70902/2024 (Interim Stay) 1. The writ petitioner is aggrieved by the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017 which has come to be passed by the Goods and Services Tax Officer, observing as follows:- "Whereas, a notice GST DRC-01 was issued to the taxpayer for the Financial Year 2019-20 along with the details of proposed tax, interest and Penalty with the direction to pay the due tax along with interest and Penalty along with opportunity of personal hearing. And whereas, the taxpayer was also conveyed that if the said demand has already been paid or in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - "3. We are constrained to observe that the order as passed follows lines identical to those which have come before us and have fallen for our notice on earlier occasions. The Assistant Commissioner has clearly adopted a template where the only reason assigned is that the reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous". This clearly exhibits an abject non-application of mind and the officer repeatedly employing identical phraseology to deal with such matters. 4. Despite caution having been sounded by us of the said language having attained the status of a template and the concerned officer having chosen to replicate an identical pattern while framing orders, in Indian Highways Management Company Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
