TMI Blog2024 (3) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... to establish the movement of goods - HELD THAT:- The reply dated 07.05.2023 of the petitioner is on record. In such reply, the petitioner refuted the liability and enclosed copies of the invoice, weighment slips, e-way bills, ledger copy and payment details relating to the relevant supplies. The petitioner also placed on record the evidence that the said reply was uploaded along with attachments. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. The petitioner replied thereto on 07.05.2023 by annexing several documents to establish the genuineness of supplies received by the petitioner. Thereafter, a show cause notice dated 14.06.2023 was issued. The petitioner asserts that he was unaware of such show cause notice because it was uploaded in the Additional Notices and Orders tab on the GST portal. The impugned order was issued there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 of the petitioner is on record. In such reply, the petitioner refuted the liability and enclosed copies of the invoice, weighment slips, e-way bills, ledger copy and payment details relating to the relevant supplies. The petitioner also placed on record the evidence that the said reply was uploaded along with attachments. In the operative portion of the impugned order, it is recorded as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the respondent for reconsideration. The petitioner is permitted to file a reply to the show cause notice dated 14.06.2023 within a period of 15 days from the date of receipt of a copy of this order by annexing all relevant documents once again. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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