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TMI Blog2025 (5) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Keshav Garg, Mr. Abhinav Sharade & Ms. Anu Aggarwal, Advs. For the Respondents Through: Mr. K.G. Gopalakrishnan, Ms. Nisha Mohan Das & Mr. Kunwar Raj Singh, Advs. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner challenging the show cause notices (hereinafter, 'the SCNs') issued by the Assistant Commissioner, Ward 204, Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notifications'). 4. Since the challenge to the above mentioned notifications is presently under consideration by the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors., the challenge made by the Petitioner to the notifications in the present proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not received the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder. 5. The petitioner also states that the impugned SCN, the Reminder and the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, the present petition is allowed and the impugned order is set aside. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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