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TMI Blog2025 (4) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... titution of India, inter alia, assailing the impugned Order-in-Original bearing no. 35/ADC/D.N./BHAVAN MEENA/2024 dated 06th January, 2025 (incorrectly mentioned as 06th January, 2024) followed by the Form GST DRC-07 summary bearing reference no. ZD070125035322W dated 25th January, 2025. 3. The allegation in the present petition is in respect of the short payment of Goods and Service Tax (hereinafter, 'GST') qua products which are sold by the Petitioner. The question that arises in the present petition is as to whether the products of the Petitioner are liable for GST at 12% or 18%. 4. The show cause notice (hereinafter, 'SCN') was issued on 04th August, 2024 to the Petitioner to show cause as to why demand should not be raised to the tun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offer the reason for the same or to come forward for any hearing despite giving ample opportunities to them. The letters sent to them have been returned undelivered for one reason or the other by the postal authorities. I find that there is nothing on record to suggest that they have changed their addresses, which also entails a strong belief that they have purposely changed their addresses to avoid the proceedings against them. The act of Noticee, thus, unequivocally bear out that they were interested in avoiding the proceedings. They avoided filing reply to the Show Cause Notice purposely to delay the proceedings and to avoid the clutches of laws. I find that they have sensed trouble and have avoided the proceedings without any reasons. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourned on two other dates i.e. 10th March 2025 and 24th March 2025 and on 28th March, 2025, last opportunity was given to Mr. Jatin Singh, ld. Counsel for the Respondents, to take instructions. The relevant portion of the said order dated 28th March 2025 reads as under: "Learned Counsel appearing for the Respondent states that he is yet to receive instructions. He prays for one last opportunity to get instructions." 11. Today also Mr. Shivam appearing for Mr. Jatin Singh submits that no instructions have been received from the CGST Department. 12. Ld. Counsel for the Respondents submits that the present Order-in-Original is an appealable order and the reply could have been considered before the appellate authority itself. 13. Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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