9911796707
TMI Blog2025 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion stage itself. 3. The learned counsel for the petitioner would submit that in this case, the show cause notice was issued by the respondent on 26.12.2023, for which a reply dated 25.01.2024 was filed by the petitioner. Thereafter, a reminder notice was issued on 07.03.2024 as if no reply was filed, whereby time limit was fixed for filing the reply on or before 14.03.2024 and the date of personal hearing was fixed on 11.03.2024. Subsequently, the petitioner had filed his reply dated 14.03.2024 stating that they had already filed a detailed reply on 25.01.2024 and the same was uploaded once again. Thereafter, without providing any opportunity of personal hearing, the respondent had passed the impugned order dated 22.04.2024. 4. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner prior to the passing of impugned order dated 22.04.2024. 9. Initially, the notice in Form GST DRC-01 was issued on 26.12.2023, wherein the time limit was fixed for filing the reply on or before 25.01.2024. Accordingly, the reply was filed on 25.01.2024. Further, in the said notice, the date of personal hearing was fixed on 03.01.2024, which is 3 weeks prior to the expiry of time limit, provided by the respondent, for filing the reply. 10. Thereafter, though a detailed reply dated 25.01.2024 was already filed by the petitioner, without considering the same, a reminder notice dated 07.03.2024 has been issued by the respondent, whereby once again the time limit for filing the reply was fixed as on or before 14.03.2024 and the date of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing order:- (i) The impugned order dated 22.04.2024 is set aside and the matter is remanded to the respondent for fresh consideration. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of 15 days from the date of receipt of copy of this order. (iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. 13. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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