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2024 (4) TMI 614 - HC - GSTChallenge to SCN issued in respect of assessment years 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24 - ingredients of Section 74 are not made out - HELD THAT:- The petitioner submits that the last date for submitting the replies expires on or before 15.04.2024 and the hearing is scheduled on 10.04.2024. In view of the filing of these writ petitions, it is just and appropriate that these time lines be revised to enable the petitioner to respond meaningfully to the show cause notices. The petitioner shall reply to the respective show cause notice on or before 29.04.2024 - Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonable opportunity to the petitioner, including by way of personal hearings - The respondent is further directed to consider all contentions raised by the petitioner objectively and not in a pre-determined manner by taking note of the observations in this order. The petitions are disposed off.
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