9911796707
TMI Blog2025 (5) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... /2023 bearing No. DCCT-5.7/DGST-5/Adjudication Order u/s 74 (9)/No. 11/2023-24 issued by the Respondent No. 1 and enclosed as Annexure E1. b. Issue a writ of certiorari or any other suitable writ quashing the summary of order u/s 74 (9) for the F.Y. 2019-20 in Form GST DRC 07 dated 06/01/2024 bearing reference No. ZD290124010045Z issued by the Respondent No. 1 and enclosed as Annexure E2. c. Issue a writ of certiorari or any other suitable writ quashing the adjudication order u/s 74 (9) for the F.Y. 2018-19 dated 31/05/2023 bearing No. DCCT-5.7/DGST-5/Adjudication Order u/s 74 (9)/No. 10/2023-24 issued by the Respondent No. 1 and enclosed as Annexure F1. d. Issue a writ of certiorari or any other suitable writ quashing the summary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeded to pass the impugned orders at Annexures -E1, E2, F1 and F2, dated 31.05.2023, 06.01.2024, 31.05.2023 and 06.01.2024 respectively, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that the petitioner did not receive Show Cause Notices and due to bona fide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause notice and the impugned ex-parte orders deserve to be quashed and the matter is remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice and thereafter to pass appropriate orders. It is also subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders passed by respondent at Annexures-E1 dated 31.05.2023, E2 dated 06.01.2024, F1 dated 31.05.2023, F2 dated 06.01.2024, H1 dated 06.06.2024 and H2 dated 06.06.2024, are hereby set aside; iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law, bearing in mind the aforesaid Circular bearing No.183/15/2022-GST dated 27.12.2022; iv) The petitioner shall appear before the respondent on 28.04.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. v) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 28.04.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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