2024 (11) TMI 1400

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....ough: Mr. Mani Bhadra Jain, Mr. Sushant Singhal and Mr. Dipesh Sharma, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Siddharth Goel, Advs. for R-1 & 2. ORDER CM APPL. 62591/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 14916/2024, CM APPL. 62590/2024 (Interim Relief) 1. The writ petition....

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.... In response to DRC-01 issued to the taxpayer u/s 73 of CGST/ DGST Act, 2017 for the year 2019-20, the taxpayer filed reply through DRC-06 on 26.06.2024, but not availed personal hearing on the scheduled date. Observing the principle of natural justice reminder was issued on 26.07.2024 and personal hearing was fixed for 01.08.2024. However, till date none has appeared in personal he....

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....e Show Cause Notice is confirmed" 2. As is manifest from the above, all that the competent authority has chosen to observe is that the reply has not been found to be satisfactory. Since the order impugned is bereft of any reasoning, it is rendered unsustainable. 3. On our expressing the aforesaid opinion, Mr. Aggarwal, learned counsel for the respondent, submitted that rather than the matter....