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2023 (7) TMI 1306 - HC - GSTDirection to deposit a sum of Rs.63,12,126/- - non-service of SCN - HELD THAT - Without expressing any opinion on the merits of the case, petition is disposed of permitting the petitioner to approach before the respondent No. 2 and to obtain the fresh notice, within 15 days from today and in turn, petitioner would file the reply to the fresh notice within the stipulated time fixed by the respondent No. 2. While deciding the notice, an opportunity of personal hearing be also afforded to the petitioner. The order dated 19.4.2023 passed by the respondent No. 2 is hereby quashed.
Issues involved:
The issues involved in the judgment are the amendment application seeking to delete prayer clauses in the writ petition and the challenge to an order directing the petitioner to deposit a specific sum of money. Amendment Application: The amendment application sought to delete specific prayer clauses in the writ petition. The application was deemed formal, not opposed, and allowed by the court. The petitioner's counsel was permitted to make necessary amendments during the day. Challenge to Order: The challenge in the writ petition was against an order directing the petitioner to deposit a substantial sum of money. The petitioner claimed that he was not served with a show cause notice and was unaware of the proceedings leading to the order. The petitioner requested a fresh notice from the department within 15 days to submit a reply, emphasizing the closure of his unit in 2019. The respondents had no objection to the petitioner's proposition. The court disposed of the petition, allowing the petitioner to approach the respondent for a fresh notice and submit a reply within the specified time, with an opportunity for a personal hearing. The court quashed the order dated 19.4.2023 passed by the respondent.
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