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TMI Blog2024 (9) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 15.03.2024 (Annexure No.1) passed by respondent no.3. ii. Issue any other writ, order or direction which this Hon'ble Court deems fit and proper in the circumstances of the case." 3. It is the case of the petitioner he is a registered trader under the Uttar Pradesh Goods and Service Tax Act for waste and scrap of iron and steel. Opposite party no.3 issued a show cause notice under Section 74 of Central Goods and Service Tax Act, 2017 along with DRC-01 on 14.02.2024 and shown the date for submission of reply as 14.03.2024. Opposite party no.3 without giving any proper opportunity of hearing as per Section 75(5) of the Central Goods and Service Tax Act, 2017 has passed the impugned order on 15.03.2024 determining the tax amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort on 25.08.2021, on the basis of such report, a notice was issued to the petitioner under Section 74 of the Central Goods and Service Tax Act, 2017 on 14.02.2024, wherein date, time and place of personal hearing was shown as 28.02.2024 at 11.44 AM in the office of opposite party no.1 at 5, Meera Bhai Marg, Lucknow and the date of submission of reply thereafter has been shown as 14.03.2024. The petitioner did not avail the opportunity and did not communicate any intention to file any reply or to appear in person nor did he file any application for adjournment of hearing. Therefore, the order dated 15.03.2024 has been rightly passed assuming that the petitioner has nothing to say in the matter. The petitioner has statutory remedy under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are still pending before the Hon'ble Court of Additional Commissioner Grade-II Appeal-4 State tax, Lucknow. because the legal provision as per Section 75(13) of the CGST Act of 2017 states that "where any penalty is imposed under Section 73 or Section 74 No Penalty for the same act or omission shall be imposed on the same person under any other provision of this act." (The photocopies of Appeal memo are annexed hereafter as Annexure No.3)." 10. It is evident from a perusal of paragraph-6 of the petition that it relates to the separate months for which purchases have been shown and ITC credit claimed. The parties may be the same, the invoices/ITC may look to be the same as they have been issued by same traders, but for every return that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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