TaxTMI 
TaxTMI 
2023 (4) TMI 705
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....Kumar JJ. For the Petitioner : Yogesh Chandra Srivastava For the Respondent : C.S.C. ORDER On 29.03.2023 we had passed the following order: "Learned Standing Counsel prays for and is granted ten days' time to seek instructions whether opportunity of hearing was given to the petitioner under Section 74 of the G.S.T. Act, 2017. List this case on 10.04.2023, as fresh." Learned Additional....
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...., 2021 instead as pointed out by the petitioner's counsel on 10th July, 2021 a request was made for extension of time for submitting the reply. The contention of the petitioner's counsel is that ultimately on 8th January, 2022, petitioner uploaded the format under the heading reply to the show cause notice, wherein he did not submit any reply but requested for extension of the time limit f....
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.... supplied. If it is so, then all this can be seen in appeal u/s 107. We could understand if a reply was submitted by the petitioner and in such reply the petitioner took the plea about non-furnishing of certain documents and at the same time exercised his option for personal hearing, which is referable to Section 75(4) of the Act, 2017. In such a case, of-course we may have interfered but we see ....