TMI Blog2023 (5) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... , the decision to refuse or extend time ought to be exercised with sound reasons and not in an arbitrary or capricious manner. The circular dated 26.09.2022 of the respondent also clearly stipulates that the communication granting time or refusal to grant time, shall also be sent to the assessee. This Court finds that the impugned orders do not discuss the reasons for extension of time at all, leave alone giving its finding either granting or refusing the adjournment. In such circumstances, it is clear that there is a clear violation of the circular of the respondent themselves and it would be just and proper that the petitioner is afforded a fair opportunity to submit its explanation in respect of three pending queries within a reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries; the petitioner is registered under the Goods and Services Tax Act; in furtherance of a show cause notice dated 15.12.2022 issued under Section 73 of the Central Goods and Services Tax Act, 2017, citing various grounds for levy of penalty and interest, the petitioner submitted its reply on 13.01.2023 and on the same day, concededly, the petitioner was afforded a personal hearing; subsequently, since further details were sought, on 23.01.2023, the petitioner gave details with regard to three of the six queries raised and sought time as regards the remaining three queries; however, the respondent proceeded to pass the impugned orders dated 10.02.2023. 4 This Court perused the impugned orders. The respondent has not adverted to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f time can be granted by the Assessing / Adjudicating Officer. In any event, the decision to refuse or extend time ought to be exercised with sound reasons and not in an arbitrary or capricious manner. The circular dated 26.09.2022 of the respondent also clearly stipulates that the communication granting time or refusal to grant time, shall also be sent to the assessee. 6 This Court finds that the impugned orders do not discuss the reasons for extension of time at all, leave alone giving its finding either granting or refusing the adjournment. In such circumstances, it is clear that there is a clear violation of the circular of the respondent themselves and it would be just and proper that the petitioner is afforded a fair opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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