TMI Blog2023 (7) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... eds to be accepted. The matter remanded to the Commissioner of GST (adjudicating Authority) with a direction to conclude the proceedings within a period of eight weeks from 10.08.2023 - appeal allowed by way of remand. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For the Petitioner : Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Rupender Sinhmar, Adv. Mr. Shlok Chandra, Adv. Mr. Shantnu Sharma, Adv. Mr. Naman Tandon, Adv. For the Respondent : Mr. Rajat Mittal, AOR Mr. Siddharth Sharma, Adv. Mr. Suprateek Neogi, Adv. ORDER Issue notice to the respondents. 2. Shri Rajat Mittal, learned counsel for Caveator accepts notice for the respondent(s). 3. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng quashing of the notices issued by the Department and also the proceedings commenced thereon. The High Court has accepted the contentions of the respondent(s) and has quashed the show cause notices issued by the Appellant(s)/Department. As a result, the proceedings have also been concluded. Learned Additional Solicitor General submitted that the abrupt conclusion of the proceedings pursuant to the impugned order has caused prejudice to the Revenue inasmuch as the proceedings pursuant to the issuance of the show cause notices and the demand made have not been adjudicated upon, whereas the respondent(s) are liable to pay to the Department in terms of the demand made in the show cause notices. He submitted that there were genuine reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluding the proceedings within the time frame to be fixed by this Court needs to be accepted. 10. In the circumstances, we set aside the impugned order and we remand the matter to the Commissioner of GST (adjudicating Authority) with a direction to conclude the proceedings within a period of eight weeks from 10.08.2023. Since the respondent(s) is/are represented by learned counsel, the respondent(s) is/are directed to appear before the concerned Authority on that date (10.08.2023) without expecting any separate notices to be issued by the said Authority to the respondent(s) herein. 11. It is needless to observe that the Authority which is seized of the matter shall give adequate opportunity to both sides and conclude the proceedings w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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