2023 (9) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in Srivastava For the Respondent : C.S.C. ORDER 1. Heard learned counsel for the parties and perused the material brought on record. 2. The present petition has been filed by the petitioner challenging the order dated 14.07.2021 passed against the petitioner, whereby demand has been quantified and imposed against the petitioner as disclosed in the said order for the period April 2018 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by this Court, it transpires that the date by which the reply was to be submitted was fixed as 12.03.2021, however no date or time of personal hearing was specified in the said notice. From the record it appears that the demand details were also mentioned in the said show cause notice. It also transpires from the record that the petitioner appeared on 18.03.2021 and sought further time to file th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aring was fixed. The submission of the learned counsel for the petitioner is that both the orders impugned are liable to be quashed as they are against the principle of natural justice. He further argues that Section 73 of the GST Act empowers the department to take steps for determining the duty payable within the prescribed limitation, however, Section 74 of the GST Act confers the powers upon t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contrary to the mandate of Section 74, Section 74(3) and Section 75(4) of the GST Act and also is in utter violation of principle of nature justice. The facts as argued by the learned counsel for the petitioner are duly corroborated with the material contained in the original file, which was summoned and perused by this Court, which discloses the date on which the show cause notice was issued, th....