TMI Blog2023 (3) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 on account of the non payment of the interest and penalty amount by the petitioner, the question of interfering with the impugned show cause notice will not arise, as the same has been issued only under authority prescribed under law. However, necessarily, the respondents will have to consider the reply dated 11.05.2022 submitted by the petitioner on merits and in accordance with law and onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egacy Dispute Resolution) Scheme, 2019 (Hereinafter referred to as Scheme, 2019). Admittedly, they have not made the payments on or before the deadline fixed under the said Scheme. Admittedly, several extensions for making the payments were also granted by the respondents and despite those extensions, the petitioner has not made payments. However, the petitioner would state that only due to the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition and the same has also been reflected in the reply dated 11.05.2022 sent by the petitioner to the impugned show cause notice. 4. Being a show cause notice issued under Section 174 of the Central Goods and Services Tax Act, 2017 on account of the non payment of the interest and penalty amount by the petitioner, the question of interfering with the impugned show cause notice will not aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice dated 28.04.2022, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the additional reply from the petitioner, within the stipulated time, the respondents shall pass final orders after giving due consideration to the earlier reply dated 11.05.2022 as well as the additional reply, after affording a fair hearing to the petitioner including granting them ..... X X X X Extracts X X X X X X X X Extracts X X X X
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