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TMI Blog2025 (3) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... , Ankur Agarwal (S.C.) ORDER 1. This petition is directed against order dated 22.04.2024 (Annexure No. 1) passed by Deputy Commissioner, State GST, Kanpur, whereby a demand of Rs. 1,73,686/- has been created against the petitioner. 2. Submissions have been made that the petitioner is a proprietorship firm engaged in the business of cooking gas refill and other accessories and is a distributor f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 02.04.2024 was issued fixing 08.04.2024 as the date for filing further reply and for personal hearing on 09.04.2024, however, no one appeared and no additional reply was filed, based on which, the order impugned dated 22.04.2024 was passed by the Authority. 3. It is submitted by learned counsel for the petitioner that after filing a reply, no date was fixed by respondent No. 3 for a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply itself was laconic and a prayer was made for adjusting the demand from unclaimed ITC, the same was necessarily in admission of the amount being outstanding and therefore, the plea raised in this regard, apparently, has no substance. Submissions have also been made that the petitioner had an alternative remedy for filing appeal, however, it chose not to file the same within the statutory per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and loss account were annexed wherein no details/particulars of any nature relevant to the discrepancy pointed out were available/had any support to the contention raised in reply to the show cause notice. 7. The Authority, taking into consideration the plea raised in the reply to the show cause notice, passed the order dated 22.04.2024. The nature of order which has been passed, it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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