2024 (6) TMI 1030

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....T) ORDER An order dated 27.12.2023 is impugned primarily on the ground that no personal hearing was provided to the petitioner. 2. The petitioner is engaged in the manufacture of agro chemicals and pesticides. The petitioner received a notice in Form GST DRC-1 on 25.09.2023. The petitioner asserts that such show cause notice was replied to on 30.09.2023 and 04.10.2023. Thereafter, another sho....

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....espondent. By referring to the impugned order, he points out that the only reply received by the respondent was the reply dated 18.10.2023. He further submits that the petitioner merely requested for 30 days' time by the reply dated 18.10.2023. With regard to personal hearing, he points out that a personal hearing was offered to the petitioner when the earlier show cause notice was issued and ....

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....n as required by statute. 7. On instructions, learned counsel for the petitioner submits that the petitioner is agreeable to remit 5% of the disputed tax demand as a condition for remand. 8. In these circumstances, the impugned order is quashed and the matter is remanded for re-consideration subject to the petitioner remitting 5% of the disputed tax demand within three weeks from the date of rec....