2025 (1) TMI 197

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..... he first respondent - violation of principles of natural justice - HELD THAT:- It is evident that the petitioner duly filed a reply to the show cause notice on 08.02.2024. However, without considering this reply, the first respondent proceeded to pass the impugned order as if no reply had been submitted, clearly demonstrating a total non-application of mind on the part of the first respondent. The .....

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..... r Section 73 of the CGST Act, 2017, for the assessment year 2018-19. 3. The learned counsel for the petitioner submits that the first respondent issued a show cause notice in FORM GST DRC-01, dated 23.12.2013, to which, the petitioner filed its reply on 08.02.2024 However, the order impugned herein proceeds to state as if no reply was filed in response to the show cause notice, which indicates the .....

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..... eeded to pass the impugned order as if no reply had been submitted, clearly demonstrating a total non-application of mind on the part of the first respondent. Therefore, the impugned order is liable to be set aside and is accordingly set aside. Consequently, the attachment notice dated 27.08.2024 shall stand lifted. The matter is remanded to the first respondent, who shall consider the reply filed .....

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