TMI Blog2024 (4) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- It is noticeable that the petitioner replied to the show cause notices on the very next day and requested for 30 days' time to reply. Without responding to the petitioner's reply, the impugned orders were issued within about 15 or 16 days from the date of receipt of the reply. The impugned orders do not refer to the petitioner's reply or set out any reasons for rejecting the rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice. 2. The petitioner is a registered person under applicable GST enactments. The petitioner received the respective intimation in Form GST DRC-01A on 27.01.2023. This was followed by the respective show cause notice dated 28.09.2023. Almost immediately after receipt of such show cause notice, by reply dated 29.09.2023, the petitioner requested for 30 days' time to reply on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays' time to reply. Without responding to the petitioner's reply, the impugned orders were issued within about 15 or 16 days from the date of receipt of the reply. The impugned orders do not refer to the petitioner's reply or set out any reasons for rejecting the reply. Since the petitioner was deprived of a reasonable opportunity to contest the tax demand, these impugned orders are un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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