2023 (10) TMI 413

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.... petitioner on the ground of inordinate delay of 9 months. Mr. Khaitan, learned senior advocate representing the petitioner submits that the impugned adjudication orders were ex parte and the reason for not participating in the impugned adjudication proceeding as well as delay in filing the appeals against the impugned adjudication orders were due to lapse and laches on the part of the petitioner's tax consultant Mr. A. K. Sidhwani, who according to the petitioner failed to inform the petitioner with regard to receipt of show-cause notices which were sent to the said consultant in his mail address and the said tax consultant also miserably failed to pursue the impugned adjudication proceedings before the adjudicating authority. All these....

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....rted demand raised thereunder. Your petitioner states that on January 29, 2023, your petitioner's debtors where issued recovery notices in Form DRC 13 for payment of your petitioner's outstanding liability under the Act. That on the subsequent day being January 30, 2023 your petitioner was informed through his debtors of his outstanding liability vide the purported proceedings initiated under Section 73 of the Act. Your petitioner states that the previous tax consultant had lost or forgotten the login credentials of the GST portal and as such the petitioner had sought to appoint a new officer who would look after the GST related work and on January 19, 2023, the petitioner had taken steps for altering or amending the details provided in pet....

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.... appeal before the first appellate authority, the impugned orders of the appellate authority dated 20th April, 2023 are set aside. I am also of the view that since the impugned adjudication orders were passed ex partee may be due to lapse or fault on the part of the petitioner's tax consultant, matter should be remanded back to the adjudicating authority concerned, accordingly, the impugned adjudication orders dated 12th March, 2022 are also set aside and the matters are remanded back to the adjudicating authority concerned to pass fresh adjudication orders in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or its authorized representatives within six weeks from t....