9911796707
TMI Blog2025 (4) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... akes notice on behalf of the respondent in both petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in this matter, the show cause notice was issued by the respondent on 21.11.2023, whereby the time limit for filing the reply was fixed on or before 21.12.2023 and the date of personal hearing was fixed on 05.12.2023. Accordingly, a reply dated 21.12.2023 was filed by the petitioner. However, without taking into consideration of the said reply, the impugned assessment order came to be passed by the respondent on 30.04.2024, whereby it has been stated that no reply was filed by the petitioner. Further, he would conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials available on record. 8. In these cases, the issue is with regard to the failure on the part of the respondent in considering the reply filed by the petitioner and in providing an opportunity of personal hearing to the petitioner prior to the passing of impugned order dated 30.04.2024. 9. Initially, the notice in Form GST DRC-01 was issued on 21.11.2023, whereby the time limit for filing the reply was fixed on or before 21.12.2023. Accordingly, the reply was filed by the petitioner on 21.12.2023. Further, in the said notice, the date of personal hearing was fixed on 05.12.2023, which is around 2 weeks prior to the expiry of time limit, provided by the respondent, for filing the reply. 10. Thereafter, though a detailed reply dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration. (ii) The petitioner shall file their additional reply/objection along with the required documents, if any, within a period of 15 days from the date of receipt of copy of this order. (iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. (iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner, vide impugned notice dated 12.02.2025, cannot surv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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