2025 (3) TMI 244

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....n is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in this case, the show cause notice was issued by the respondent on 26.12.2023, for which a reply dated 25.01.2024 was filed by the petitioner. Thereafter, a reminder notice was issued on 07.03.2024 as if no reply was filed, whereby time limit was fixed for filing the reply on or before 14.03.2024 and the date of personal hearing was fixed on 11.03.2024. Subsequently, the petitioner had filed his reply dated 14.03.2024 stating that they had already filed a detailed reply on 25.01.2024 and the same was uploaded once again. Thereafter, without providing any opportunity of personal hearing, the respondent had passed th....

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....ovide an opportunity of personal hearing to the petitioner prior to the passing of impugned order dated 22.04.2024. 9. Initially, the notice in Form GST DRC-01 was issued on 26.12.2023, wherein the time limit was fixed for filing the reply on or before 25.01.2024. Accordingly, the reply was filed on 25.01.2024. Further, in the said notice, the date of personal hearing was fixed on 03.01.2024, which is 3 weeks prior to the expiry of time limit, provided by the respondent, for filing the reply. 10. Thereafter, though a detailed reply dated 25.01.2024 was already filed by the petitioner, without considering the same, a reminder notice dated 07.03.2024 has been issued by the respondent, whereby once again the time limit for filing the rep....