TaxTMI 
TaxTMI 
2025 (3) TMI 553
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....ORDER 1. This petition is directed against order dated 15.01.2025 passed by the Additional Commissioner, CGST, Commissionarate, Kanpur under Section 74 of the C.G.S.T. Act, 2017 ('the Act') whereby demand for the tax period July, 2017 - March, 2018 to April, 2021 - March, 2022 has been created. 2. It is inter-alia submitted that show cause notices under Section 74 of the Act were issued ....
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.... its response to the show cause notice issued to it and that despite multiple opportunity of personal hearing, nobody appeared on its behalf and order impugned has been passed. 4. It has been submitted that non filing of the reply is factually incorrect as is evidenced by the receipt along with the detailed reply filed as Annexure - 6 to the petition, wherein its acknowledged that reply was filed....
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....wledgement Annexure- 6 (page 262 of the paper book). 8. We have considered the submissions made by counsel for the parties and perused the material available on record. 9. The authority while passing the order impugned dated 15.01.2025 inter-alia indicated as under : "I observe that the Noticee has failed to submit any response to the show cause notice issued to them. Additionally, it is obser....
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....ing filed the reply on 30.08.2024. 11. Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas, which were taken in reply to the show cause notice have not been considered, clearly shows non application of mind to the record of the case. 12. So far as issuance of notice for personal hearing is concerned, the mate....