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TMI Blog2019 (7) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Mr.Rajnish Pathiyil, Senior Panel Counsel. ORDER Mr.A.N.R.Jayaprathap, learned counsel on record for writ petitioner and Mr.Rajnish Pathiyil, learned Senior Panel Counsel for sole respondent, are before this Court. 2. With consent of learned counsel on both sides, main writ petition itself is taken up, heard out and is being disposed of. 3. In the light of the trajectory which the hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has remitted penalty being penalty of Rs. 20,000/-. However, this Court does not express any opinion on merits and it refrains from expressing any opinion on the merits of the matter in the light of the order that is now being passed. 6. The impugned communication, which has been called in question, is a letter dated 21.12.2018, bearing Reference O.C. No.804/2018 from the sole respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the Communication under O.C.No. 804/2018 is only advisory in nature as the GST laws are implemented recently and issuance of notice under Section 73 would be harsh. Therefore, it is not correct to project the Communication as an order issued without a Show Cause Notice or without affording an opportunity of hearing to the Petitioner. Consequently, it is also incorrect to state that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till the aforesaid 'SCN' attains finality as implementation of paragraph-3 will render the entire exercise post SCN infructuous. 12. Therefore, paragraph-3 of impugned communication (extracted and reproduced supra) shall be kept in abeyance till the SCN (to be issued) attains finality. 13. This writ petition is disposed of on above terms. However, there shall be no order as to costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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