9911796707
TMI Blog2024 (1) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... HAMATH NAIK, HCGP ORDER In this petition, the petitioner seeks quashing of the impugned Adjudication Notice dated 31.01.2023 under Section 73(1) of the KGST/CGST Act, 2017 read with Rule 142(1)(a) of the KGST/CGST Act, 2017 [Annexure-F] and the subsequent Adjudication Order under Section 73(9) of the KGST/CGST Act, 2017 read with Rule 142(1)(a) of the KGST/CGST Act, 2017 dated 19.04.2023 [Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for the petitioner to collect and collate all relevant documents and submit the reply to the respondent. It is contended that the respondent has proceeded to pass the impugned order dated 19.04.2023 in violation of principles of natural justice, and without providing sufficient and reasonable opportunity to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to submit his reply on the ground that certain documents were not available and requested for extension of time. Under these circumstances, the respondent clearly fell in error in coming to the incorrect conclusion that there was a long lapse of 768 days in the petitioner submitting his reply to the audit notice, which was not the subject matter of the adjudication proceedings under the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the petitioner would appear before the respondent and submit its reply, documents etc., I deem it just and proper to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law. 8. In the result, the following: ORDER a The petition is hereby partly allowed. b The impugned Adjudication Order dated 19.04.2023 [Annexure-K] is he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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