Order Set Aside for Denial of Adjournment; Case Remitted for Re-adjudication Under CGST Act With Fresh Hearing.

The HC set aside the impugned order under Section 73 of the CGST Act, 2017, due to the denial of an adjournment request, and remitted the matter for re-adjudication. The petitioner must respond to the Show Cause Notice within 30 days. The Proper Officer is instructed to conduct a personal hearing and issue a fresh order per Section 75(3). The Court reserved all rights and contentions for future proceedings, leaving the challenge to Notification No. 09/2023 open for further consideration. The petition was disposed of with these directives, ensuring compliance with statutory provisions.

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Issues Involved:
The judgment involves the challenge to an order passed under Section 73 of the Central Goods and Services Tax Act, 2017, regarding a demand raised against the petitioner for the Financial Year 2018-19. The petitioner sought an opportunity to respond to the Show Cause Notice and challenged Notification No. 09/2023.

Summary of Judgment:

Issue 1: Impugned Order and Show Cause Notice
The petitioner challenged the order disposing of the Show Cause Notice proposing a demand against them for the Financial Year 2018-19 under Section 73 of the Act. The petitioner requested an extension of time to file a reply due to the Accountant's illness, but the order was passed without granting the requested adjournment.

Issue 2: Lack of Response and Adjudication
The petitioner's counsel highlighted that no information was received regarding the adjournment request, and the impugned order was passed without granting an opportunity to file a reply. The observations in the order noted the absence of a response from the taxpayer and upheld the demand along with the penalty.

Issue 3: Court's Decision
Considering the circumstances, the Court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication. The petitioner was directed to file a reply to the Show Cause Notice within 30 days, and the Proper Officer was instructed to pass a fresh order after a personal hearing within the prescribed period under Section 75(3) of the Act.

Issue 4: Reservation of Rights
The Court clarified that it did not delve into the merits of the parties' contentions and reserved all rights and contentions for future proceedings. The challenge to Notification No. 9 of 2023 regarding the initial extension of time was left open for further consideration.

Conclusion:
The petition was disposed of with the direction for the petitioner to respond to the Show Cause Notice within the specified timeline, and for the Proper Officer to re-adjudicate the matter after a personal hearing, maintaining adherence to the statutory provisions of the Act.

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