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TMI Blog2024 (7) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... ridhi Vats, Advocate JUDGMENT Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 5,17,43,004.00 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been submitted by the taxpayer. It merely states "And whereas, for the sake of natural justice, another opportunity to submit reply and opportunity for Personal Hearing, as per provision of Section 75(4) CGST Act, was also provided to the taxpayer by issuing "REMINDER" through the GST portal. However, the taxpayer did not appear for personal hearing on the given date and time. Since, no sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not satisfactory nor any substantial documents were submitted by the taxpayer which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the Petitioner. 6. Further, if the Proper Officer was of the view that any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pursuant to the intimation being given, Petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. 9. It is clarified that this Court has neither co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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