2025 (4) TMI 677

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....kes notice on behalf of the respondent in both petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in this matter, the show cause notice was issued by the respondent on 21.11.2023, whereby the time limit for filing the reply was fixed on or before 21.12.2023 and the date of personal hearing was fixed on 05.12.2023. Accordingly, a reply dated 21.12.2023 was filed by the petitioner. However, without taking into consideration of the said reply, the impugned assessment order came to be passed by the respondent on 30.04.2024, whereby it has been stated that no reply was filed by the petitioner. Further, he would contend....

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....erials available on record. 8. In these cases, the issue is with regard to the failure on the part of the respondent in considering the reply filed by the petitioner and in providing an opportunity of personal hearing to the petitioner prior to the passing of impugned order dated 30.04.2024. 9. Initially, the notice in Form GST DRC-01 was issued on 21.11.2023, whereby the time limit for filing the reply was fixed on or before 21.12.2023. Accordingly, the reply was filed by the petitioner on 21.12.2023. Further, in the said notice, the date of personal hearing was fixed on 05.12.2023, which is around 2 weeks prior to the expiry of time limit, provided by the respondent, for filing the reply. 10. Thereafter, though a detailed reply dated 2....