2024 (9) TMI 503

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....r dated 15.03.2024 (Annexure No.1) passed by respondent no.3. ii. Issue any other writ, order or direction which this Hon'ble Court deems fit and proper in the circumstances of the case." 3. It is the case of the petitioner he is a registered trader under the Uttar Pradesh Goods and Service Tax Act for waste and scrap of iron and steel. Opposite party no.3 issued a show cause notice under Section 74 of Central Goods and Service Tax Act, 2017 along with DRC-01 on 14.02.2024 and shown the date for submission of reply as 14.03.2024. Opposite party no.3 without giving any proper opportunity of hearing as per Section 75(5) of the Central Goods and Service Tax Act, 2017 has passed the impugned order on 15.03.2024 determining the tax amount....

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....rt on 25.08.2021, on the basis of such report, a notice was issued to the petitioner under Section 74 of the Central Goods and Service Tax Act, 2017 on 14.02.2024, wherein date, time and place of personal hearing was shown as 28.02.2024 at 11.44 AM in the office of opposite party no.1 at 5, Meera Bhai Marg, Lucknow and the date of submission of reply thereafter has been shown as 14.03.2024. The petitioner did not avail the opportunity and did not communicate any intention to file any reply or to appear in person nor did he file any application for adjournment of hearing. Therefore, the order dated 15.03.2024 has been rightly passed assuming that the petitioner has nothing to say in the matter. The petitioner has statutory remedy under Secti....