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TMI Blog2024 (12) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner - violation of principles of natural justice - HELD THAT:- It is constrained to observe that the order as passed follows lines identical to those which have come here and have fallen for 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 am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts : Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. ORDER 1. The writ petitioner is aggrieved by the final order dated 16 August 2024 passed by the Assistant Commissioner under Section 73 of the Central Goods and Services Tax Act, 2017 Act 2. The aforesaid order was preceded by the issuance of a Show Cause Notice SCN and pursuant to which the petitioner had submitted a detailed response. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxpayer was considered and hearing was fixed on 01.08.2024. Further the taxpayer again requested for adjournment on 30.07.2024 and 01.08.2024 and two days time was sought for personal hearing, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ploying 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 Limited vs. Assistant Commissioner Anr. W.P.(C) 15701/2024 dated 12 November 2024 , we find that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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