TaxTMI 
TaxTMI 
2023 (3) TMI 374
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....The petitioner submits that the said order was passed without giving any reasonable opportunity of hearing to the petitioner. The proceeding arises from the show cause-cum-demand notice dated October 1, 2020 issued under Section 73 of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017. The disputed period is 2015-16. The petitioner was asked to show cause within thirty days from the receipt of the notice as to why action would not be taken against him under the provisions of the aforesaid Acts. The petitioner submits that as the Corona Pandemic was at its peak at that point of time, it was absolutely impossible for the petitioner to collect all documents and submit the reply to the show cause within the time as specified....
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....ation, the petitioner was not able to file detailed reply and could not appear in person before the respondent. The Court was of the opinion that there was a failure of the rules of natural justice which entail a 'fair' hearing. Prayer has been for remanding the matter back to the authority for reconsideration. The submission and the prayer of the petitioner has been opposed by the learned advocate representing the respondents. It has been submitted that the initial show cause-cum-demand notice was replied by the petitioner long after the time mentioned in the said notice. It has been pointed out that repeated opportunities were given to the petitioner for production of documents. Upon consideration of the submission of the petitioner, arra....
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....ce the documents as sought for. The petitioner went on buying time by submitting repeated requests for adjournment. The Order-in-Original was passed on September 14, 2021. Even thereafter the petitioner chose not to file the appeal within the prescribed period. After the order attained finality, the present writ petition has been filed in the end of February 2023 by submitting that as there is no other remedy left to the petitioner to challenge the Order-in-Original. Accordingly, the writ court may come to the rescue of the petitioner and pass order for remand of the matter for reconsideration. The order relied upon by the petitioner passed by the Hon'ble Andhra Pradesh High Court was passed in the month of May 2020 when partial lock down ....