TMI Blog2023 (4) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of two weeks sought for granted to the Petitioner, this petition would not have arisen at all. In these circumstances, an opportunity needs to be given to the Petitioner. The Impugned order dated 23 March 2022 is quashed and set aside - The show cause notice dated 15 February 2002 stands restored - petition disposed off. - WRIT PETITION NO.4142 OF 2022 - - - Dated:- 27-3-2023 - NITIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the factual aspect of the matter. 3. The Petitioner is engaged in construction activity. The Petitioner received an intimation in form GST DRC-01A on 4 August 2021 under section 61 of the Central Goods and Services Tax Act, 2017 ( the Act for short). Petitioner replied in form GST ASMT-11 and gave reply to notice issued under section 61 of the Act. On 11 September 2021 Petitioner sought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Petitioner and show cause notice was not complied with, the impugned order came to be passed. 4. The learned counsel for the Petitioner submitted that the Petitioner being in construction business was required to collect data from his various suppliers and therefore, time was pleaded as the same was genuinely required because of the short time and the documents could not be collected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for time till 14 March 2022 is not correct. He submitted that the requirement of the data being available on web portal was introduced with effect from 2019. Since concerned period is prior to this provision, the data has to be manually collected. The most of the suppliers of the Petitioner were scattered and also small business entities. In light of this position, Petitioner had requested for l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 stands restored. (iii) The Petitioner will appear before the concerned Officer on 10 April 2023 at 11.00 a.m. (iv) The concerned Officer will either proceed to adjudicate on the same date or will give a suitable date. Thereafter, the proceedings be concluded by the concerned Officer within period of four weeks. (v) The Petitioner will submit its reply by 3 April 2010. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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