2024 (6) TMI 116

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....kar David, Mr. Dhiraj Abraham Philip, Mr. Abhinav Jaganath and Mr. Febin M. Varghese, Advocates For the Respondents: Mr. Ajay Jain, SPC with Mr. M.N. Mishra, Ms. Bijay Laxmi, Mr. Kirshna Sharma and Ms. Anjali Sharma, Advocates Mr. Harpreet Singh, SSC with Mr. Rabindra Prasad Sinha, Mr. Chander Kiran, Mr. Pawan Kumar, Mr. Sameer Gosain, Advocates for R-2 Mr. Rajeev Aggarwal, ASC with Mr. Prateek....

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....tioner was already facing proceeding under Section 61 of the Act and the said proceedings under Section 61 of the Act culminated as Form GST ASMT-12 was issued whereby the justification provided by the Petitioner were accepted. He further submits that Petitioner was under the impression that no further action will be taken against the petitioner and that the proceedings under Section 73 of the Act....

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....ping in view the peculiar facts of the present case and since the only reason for passing the impugned order is that petitioner had not filed any reply/explanation, one opportunity needs to be granted to the petitioner to respond to the Show Cause Notice. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 19.12.2023 is set aside. ....