TaxTMI 
TaxTMI 
2024 (12) TMI 1284
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....ish & Mr. Rishabh Jain , Advs For the Respondents : Mr. Udit Malik, ASC with Mr. Vishal Chanda & Ms. Rima Rao, Advs. Mr. Anurag Ojha, SSC with Mr. Shubham Kumar, Mr. Dipak Raj & Mr. Kumar Abhishek, Advs. for R - 3 ORDER 1. The writ petition has been preferred seeking the following reliefs : "a) quash and set aside the impugned adjudication order dated 28.8.2024; b) hold and declare the adju....
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....n the facts and circumstances of the case." 2. However, learned counsel for the writ petitioner submits that bearing in mind the challenge which presently stands mounted and is restricted to the validity of the final order framed by the respondents, the challenge to Notification No.9/2023-Central Tax dated 31 March 2023 and Notification No. 56/2023- Central Tax dated 28 December 2023, issued unde....
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.... data available on GST Portal has been checked/ examined and the reply/ submission of the taxpayer is not found to be satisfactory. Further, another opportunity to submit reply and for the sake of natural justice opportunity for personal hearing, as per provision of section 75(4) DGST Act, was also provided to the taxpayer by issuing "REMINDER" through the GST portal. And whereas, further as p....
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....g with applicable interest as per discrepancies already conveyed through SCN/DRC-01." 4. As is manifest from the aforesaid, the proceedings under Section 73 have come to be finalized with the response of the writ petitioner being perfunctorily rejected by merely observing that it has not been found to be satisfactory. Since the final order as framed fails to engage with the reply which was submit....