TMI Blog2024 (4) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... n passed disposing of the Show Cause Notice solely on the ground that no reply/explanation has been received from the tax payer. Petitioner has also annexed the medical record of the husband of the petitioner which shows that he was admitted in the hospital on 04.11.2023 and thereafter expired on 20.12.2023 after a prolonged illness. The petitioner was prevented from filing a response to the Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 21,11,088.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also accorded to the taxpayer by issuing REMINDER through the GST portal. ***** Now, since no reply / explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicates that the taxpayer has nothing to submit in the matter. ***** In view of aforesaid circumstances, the undersigned is left with no other option but to decide the matter exparte, in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of serious illness of her husband. Accordingly, petitioner is liable to be granted an opportunity to respond to the Show Cause Notice. 9. In view of the above, the impugned order dated 30.12.2023 which had been passed solely on account that petitioner had not filed a reply is set aside and the matter is remitted to the Proper Officer to re- adjudicate the same in accordance with law. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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