9911796707
TMI Blog2025 (4) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... Shrunjal Shah waives service of notice of rule on behalf of the respondent State. 3. By this petition under Article 227 of the Constitution of India, the petitioners have prayed for quashing and setting aside the order-in-original dated 11.10.2023 as well as has challenged the validity and legality of the show cause notice dated 31.07.2023 issued by respondent no.1. 4. Brief facts of the case are that the petitioners are engaged in manufacture and sale of various speciality chemicals catering to industries such as agriculture, construction, cosmetics and personal care, ink, leather, paint, paper, pharmaceutical and textile etc. 5. It is the case of the petitioners that intimation in Form GST ASMT-10 dated 20.09.2022 was issued in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the bankers and the petitioners were neither served physically or through email the impugned order-in-original and the petitioners were also not given any intimation about uploading of such order-inoriginal in the portal. 10. The petitioners therefore, filed appeal on 19.06.2024 against the order-in-original before respondent no.2, pursuant to which, personal hearing was granted to the petitioners on 30.07.2024 wherein the authorised representative of the petitioners Shri Srinivasan appeared before respondent no.2. 11. It is the case of the petitioners that during the course of personal hearing, respondent no.2 refused to hear the appeal on merits and directed the authorised representative to show proof of communication of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioners could not file appeal under section 107 of the CGST Act within the prescribed time limit as the petitioners were not aware about the order dated 11.10.2023 passed by respondent no.1. 17. It was submitted by learned advocate Mr. Agrawal that the issue raised in the show cause notice only pertained to difference between Form GSTR 2A and Form GSTR 3B which requires conciliation and if an opportunity is given to the petitioners, same will be reconciled. 18. On the other hand, learned Assistant Government Pleader Ms. Shrunjal Shah submitted that though enough opportunity was given to the petitioners, the petitioners have failed to avail the same. It was further submitted that as the petitioners have not availed the opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
