9911796707
TMI Blog2025 (5) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent Through: Mr. Vishal Chadha, Sr. Standing Counsel for CGST. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India, 1950 seeking to quash order dated 28th January, 2025 passed by the Respondent-Assistant Commissioner, Division MCIE, CGST Delhi East Commissionerate (hereinafter 'Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided three dates of hearing i.e., 13th, 14th and 15th January, 2025. The Petitioner sought to join only on 15th January, 2025 for the purposes of seeking an extension. This can be seen from the email sent by the ld. Counsel of the Petitioner which reads as under: 6. From the above, it is clear that no reply was also filed to the show cause notice even after the alleged access to the personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Delhi GST Act, 2017 and Section 20 of IGST Act, 2017. (ii) I confirm the demand of Interest under the provisions of Section 50 of the CGST Act, 2017 and relevant mirror provisions of DGST Act, 2017 and Section 20 of IGST ACT, 2017 and order to recover the same from the noticee on the amount as mentioned at S.No. (i) above. (iii) I impose penalty of Rs. 34,92,903/- on the noticee under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early an appealable order under Section 107 of the Central Goods and Service Tax Act, 2017. Considering the fact that (i) The Department has given the show cause notice and the personal hearing notices to the Petitioner; (ii) The Petitioner has not been diligent; the Department cannot be held to blame for not giving a proper hearing. 9. Under these circumstances, the impugned Order, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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