9911796707
TMI Blog2025 (3) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice is quite detailed one setting out all the necessary particulars about what the petitioner was to respond to. Here, personal hearings were offered to the petitioner by giving notices not only at the address of the petitioner by post, but also through email ID provided by the petitioner. Once the petitioner received at least one such notice even belatedly, he ought to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and / or setting aside the order of adjudication dated 30th November 2023 passed by the respondent no. 2. 2. Learned counsel appearing for the petitioner submits as follows. First, the show cause notice given to the petitioner actually did not provide a proper opportunity of hearing. Secondly, the notices of hearing that were given always reached the petitioner after the due date. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espond to. 6. The petitioner's contention that he was asked to reply to the Additional / Joint Commissioner of CGST Siliguri, Commissionerate who are different entities is of no avail. First he could have responded to both. Secondly, the notice of hearing was clearly given by a particular authority. Possibly, it would depend on the amount of demand involved as to who would be adjudicating the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is expected that the appellate authority would consider any application made by the petitioner for condonation of delay leniently and in accordance with law.
12. As affidavits were not called for, the allegations made are deemed not to have been admitted.
13. Urgent Photostat certified copy of this order, if applied for, be given to the parties, upon completion of requisite formalities. X X X X Extracts X X X X X X X X Extracts X X X X
|
