9911796707
TMI Blog2024 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The petitioner has filed the present petition inter-alia impugning an order dated 26.12.2023. 4. The petitioner also impugns the Notification No. 9/2023-Central Tax dated 31.03.2023, whereby the time limit specified under Section 73 (10) of Central Goods and Services Act, 2017 (hereafter "the CGST Act, 2017") for passing an order under Section 73 (9) of the CGST Act, 2017 inter-alia for the year 2017-18, was extended up to 31.12.2023, in exercise of power conferred under Section 168A of the CGST Act, 2017. 5. The petitioner further claims that the Show Cause Notice dated 23.09.2023 and a further notice (reminder notice) dated 08.12.2023 is barred by limitation. 6. The petitioner is the sole proprietor of the concern (M/s Lakshman P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued another notice (Reminder Notice) under Section 75 (4) of the DGST Act, 2017, calling upon the petitioner to submit his reply to the Show Cause Notice on or before 11.12.2023. The petitioner was also informed that he may appear before the concerned officer for a personal hearing either in person or through an authorized representative on the time and venue as mentioned in the tabular statement set out in the notice. However, the tabular statement did not mention any date of personal hearing against the entry - "date of hearing". The relevant entry, which should have mentioned the date of personal hearing, reads as "NA", indicating that the same was "Not Applicable". Thus, it is apparent that the petitioner was not called for any perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 168A of the CGST Act, 2017. 17. The learned counsel for the petitioner submits that the impugned order is unreasoned and is liable to be set aside on that ground alone. 18. We find considerable merit in the aforesaid contention. A plain reading of the impugned order indicates that it does not set out any reasons for rejecting the petitioner's response to the Show Cause Notice. It is also apparent that the petitioner was not afforded a personal hearing pursuant to the Reminder Notice dated 23.09.2023 and the impugned order incorrectly proceeds on the basis that such personal hearing was afforded to the petitioner. 19. In view of the above, it is not necessary to examine the petitioner's contentions that the impugned order was passed be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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