TMI Blog2024 (4) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... ng - HELD THAT:- Upon service of notice the petitioner had been called to file its reply only. Non compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate in the oral hearing and establish at that stage it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass a fresh order. Petition allowed by way of remand. - Hon'ble Saumitra Dayal Singh And Hon'ble Donadi Ramesh JJ. For the Petitioner : Pranjal Shukla For the Respondent : C.S.C. ORDER 1. Heard Shri Parth Goswami, holding brief of learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the ex-parte order dated 30.09.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing, the abbreviation NA i.e. Not Applicable were recorded. 5. In view of the above position admitted on the record, the only conclusion possible to be drawn is that the petitioner was never afforded any opportunity of personal hearing. 6. Thus, upon service of notice the petitioner had been called to file its reply only. Non compliance of that show cause notice may have only led to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iced by the Adjudicating Authority would have been clarified if opportunity of personal hearing had been granted. 9. In that regard, it has also been stated that the petitioner's business operations are lying closed since 2020. Therefore, for reasons of disruption of business operation, petitioner committed a mistake in not responding the notice, within time. 10. In view of the above noted fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
