TMI Blog2023 (5) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... er for any definite tax period. However, the petitioner has also stated that on the date fixed, i.e. on 28.02.2023 on his appearance no details have been provided and as such, no adjudication order has been passed on the impugned show-cause notice till date which has caused continuous sufferance of the business of the petitioner since 21.02.2023. It is opined that at the first instance, the petitioner should appear before the proper officer/respondent No.3 with his reply taking all available grounds of fact and law, if any, on 06.05.2023 at 10.30 a.m. The proper officer/respondent No.3 would, on appearance of the petitioner and submission of his reply to the impugned show-cause notice take a decision in accordance with law after giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -cause notice in Form GST REG-17 (Annexure-3) only mentions Fails to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due . The petitioner was asked to appear before the respondent No.3 on 28.02.2023 at 11 a.m. with a reply. However, no demand has been quantified at the time of issuance of the notice. Petitioner appeared on 28.02.2023 before the office of the respondent No.3, Superintendent of Taxes, Sales Tax Officer Class II, Ambassa Headquarter, Dhalai and sought to know the contraventions committed by him. Petitioner was informed that a clarification in detail would be sent to the petitioner soon. Petitioner also request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer/respondent No.3 to offer his reply and if so directed, an appropriate decision would be taken by the proper officer within a stipulated time period. 6. We have considered the submissions of learned counsel for the parties, taken note of the pleadings on record and also gone through the impugned show-cause notice. 7. Without delving into the merits of the case of the parties, it may, however, be observed that the show-cause notice lacks in any detail of the alleged contravention, i.e. the tax period, the amount of tax or interest unpaid by the petitioner for any definite tax period. However, the petitioner has also stated that on the date fixed, i.e. on 28.02.2023 on his appearance no details have been provided and as such, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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