9911796707
TMI Blog2025 (3) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the second respondent. 2. During the financial year 2018-2019, petitioner claims to have imported certain goods from China on payment of IGST and subsequently claimed input tax credit under the Central Goods and Services Tax Act, 2017 [for short, 'CGST Act']. In the meantime, proceedings were initiated by issuing a show cause notice on 26.12.2023 under Section 73 of the CGST Act. A rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued to the petitioner to appear on 26.01.2024, he had failed to appear on that date, and thereafter, due to an administrative arrangement, the files were assigned to the officer who issued Ext.P5. It was also submitted that, petitioner is estopped from contending that he was not given an opportunity of hearing. 5. I have considered the rival contentions. 6. By Ext.P3 show cause notice, peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reassigned to the second respondent, who subsequently issued the impugned order Ext.P5. Curiously, it was never informed to the petitioner that there was such a re-assignment. Petitioner was not given any opportunity of hearing as well, before the second respondent. 8. Since the impugned order was passed by the second respondent without hearing the petitioner or even granting him an effective opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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