TMI Blog2023 (7) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order raising a demand of ₹29,17,30,644/-. The said order under Section 73 of the Act neither deals with the submissions made by the petitioner in its reply dated 01.09.2022 nor mentions any reason for raising the said demand - the procedure of affording the petitioner an opportunity to be heard prior to the expiry of the time afforded to him for responding to the impugned show cause notice, cannot be appreciated. An opportunity to be heard is not required to be a mere formality. It is to enable the noticee to canvas its case before the concerned officer. The purpose of eliciting a reply to the show-cause notice is to enable the noticee to place his stand on record. Thus, it is apposite that the noticee be permitted to file a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Show Cause Notice did indicate a table mentioning the quantum of tax and interest; it is not clear whether the said tabular statement was related to the proposed demand or called upon the petitioner to justify the same. 6. Curiously, the petitioner was called upon to appear for a personal hearing on a date earlier than the time provided to file a reply. The respondent had also issued another Notice dated 01.08.2022 in Form GST DRC-01. The same indicates that it was accompanied by an audit report dated 29.06.2022. 7. The petitioner responded to the said Show Cause Notice and submitted its reply dated 01.09.2022. The petitioner also requested the concerned officer to afford the petitioner an opportunity of being heard. It is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedure of affording the petitioner an opportunity to be heard prior to the expiry of the time afforded to him for responding to the impugned show cause notice. An opportunity to be heard is not required to be a mere formality. It is to enable the noticee to canvas its case before the concerned officer. The purpose of eliciting a reply to the show-cause notice is to enable the noticee to place his stand on record. Thus, it is apposite that the noticee be permitted to file a reply prior to being afforded a hearing. 13. In view of the above, the impugned order cannot be sustained. We are also inclined to set aside the impugned Show Cause Notice. However, it is apparent that the petitioner has no doubt as to why a further demand is propose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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