TMI Blog2025 (4) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... ma, Advs. (M: 9910502001) For the Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The petition has been filed challenging the impugned order dated 8th April, 2024 vide which a demand of Rs. 9,10,792/- has been raised against the Petitioner. The said order has been passed pursuant to show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed the writ petition and had directed restoration of the GST registration in the following terms: "6. The Court has considered the matter. The death certificates of Mr. Kailash Chand and Mr. Rajeev Kaushik have been placed on record which show that Mr. Kailash Chand has passed away on 28th February, 2022 and Mr. Rajeev Kaushik passed away on 08th May, 2024. The circumstances explained in the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the ill health of the late Directors. 8. Let access to the GST portal be given to the Petitioner within 48 hours. The order pursuant to the Show Cause Notice shall be passed after affording an opportunity of personal hearing to the Petitioner, within a period of three months." 4. As per ld. Counsel for the Petitioner, the SCN was uploaded on the 'Additional Notices Tab' and was not communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may file a reply to the SCN within 30 days. 7. A personal hearing shall be afforded to the Petitioner as well. The notice of personal hearing, apart from being uploaded on the portal, shall also be communicated to the Petitioner through the Ld. Counsel at the following email address and mobile number: Mr. Puneet Rai, Adv. (M: 9910502001) [email protected] 8. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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