9911796707
TMI Blog2025 (5) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... (M: 9212023661) For the Respondent Through: Ms. Monica Benjamin, SSC, Ms. Nancy Jain, Adv. (M: 8882573792) ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 26028/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5703/2025 & CMAPPL. 26027/2025 (for stay) 3. The present petition has been filed by the Petitioner- M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is two fold: i. Firstly, that the reply filed by the Petitioner on 15th April, 2024 in response to the show cause notice bearing no. SCN- 03/AKM/22-23 issued u/s 74 of Central Goods and Service Tax Act, 2017 dated 31st March, 2023 has not been considered by the Department; ii. Secondly, it is submitted that the personal hearing notices were also not duly served upon the Petitioner within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andatorily in order to file an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter, 'the CGST Act'). 9. Accordingly, let the Petitioner approach the appellate authority under Section 107 of the CGST Act along with the remaining pre-deposit amount within 30 days. If the Petitioner approaches the appellate authority with the pre-deposit as directed, the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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