9911796707
TMI Blog2025 (4) TMI 231X 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 ..... ing such contentions had declined to uphold the contentions of the appellant insofar as Notification No. 09/2023 dated 31.03.2023. While dismissing the petition, the assessee was permitted to file an appeal and time was granted to file appeal without reference to limitation in light of the proceedings before this Court. 3. At the time of hearing of the present appeal, the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 18% per annum and not 12% as asserted. It is submitted that when such finding is being recorded as noticed from the conclusion of the order of adjudication, the procedure contemplated under Section 75 (4) of the CGST Act ought to have been afforded. It is also noticed that though the assessee was afforded an opportunity to show cause and despite no reply having been filed, however, procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be extended where any adverse decision is contemplated against such person. It must be noticed that in case of contingencies as contemplated under Section 75 (4) of the CGST Act wherein adverse decision is contemplated prior to concluding the proceedings, an opportunity of hearing ought to have been afforded. There is no evidence of such opportunity having been afforded. 7. In the light of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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