9911796707
TMI Blog2023 (7) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Siddharth Khatana, Senior Panel Counsel for R-1 / UOI. Mr. Satyakam, ASC for R-3 and 4. Ms. Anushree Narain, Standing Counsel for R-5. VIBHU BAKHU, J. 1. The petitioner has filed the present petition impugning an order dated 03.04.2023 (hereafter 'impugned order') passed by respondent No. 2. 2. The petitioner also impugns the Show Cause Notice dated 01.08.2022 (hereafter 'impugned Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the respondent, states that he has received instructions to the effect that the opportunity of personal hearing was afforded to the petitioner on 19.08.2022 but no one attended the hearing. He has also received instructions to the effect that the petitioner had not opted for personal hearing. However, he does not dispute that the documents placed by the petitioner on record are true c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anvas 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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