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2024 (7) TMI 262 - HC - GSTConfirmation of demand proposed in the notice in Form GST DRC 01 dated 09.01.2023 - petitioner has failed to file the reply in time - petitioner seeking one opportunity to explain the case - principles of natural justice - HELD THAT - The petitioner can be given one opportunity to explain the case on merits subject to the petitioner depositing 25% of the disputed tax from the Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. The impugned order which stands quashed in this order shall be treated as Addendum to the show cause notice issued to the petitioner. Subject to the petitioner complying with the above requirements along with reply within a period of 30 days the respondent shall proceed to pass fresh orders on merits and in accordance with law after hearing the petitioner. It is expected that fresh orders shall be passed within a period of three months from today. The writ petition is disposed off.
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