2025 (4) TMI 1639

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.... Petitioner inter alia challenging the Orders-in-Original dated 14th January, 2025 and 3rd February, 2025 (hereinafter, 'the impugned orders') issued by the Office of the Commissioner, Central Tax, Delhi. 3. The allegation of the Petitioner is that the written submissions filed by the Petitioner have not been considered by the Respondent No. 1 and no personal hearing notice has been issued either. 4. On the previous of hearing, i.e., 2nd April, 2025, the Petitioner was directed to place on record the screenshot of the Goods and Services Tax (hereinafter, 'GST') portal to show that the written submissions were, in fact, uploaded. The Respondent No. 1-Department (hereinafter, the Department) was also directed to show the manner ....

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....ce No. 23/2023-24 issued vide C. No. DL-CT /CGST(W)/Pit/R- 102/Scrutiny/Raj Kumar/288/2022-23 dated 04.12.2023 by the Additional Commissioner, CGST Delhi West Commissionerate. 29. DISCUSSIONS AND FINDINGS: 29.1 I have carefully gone through the facts of the entire case as brought out in the Show Cause Notice and the material available on records. As per records, no written reply to the Show Cause Notice was filed by the noticee. I also note that neither noticee nor their authorized representative appeared for personal hearing to produce any evidence on which they intend to rely upon in support of their defence. 29.2 I have further noticed that during investigation or scrutiny of the case, the Noticee was accorded ....

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....ing on their behalf. therefore, I am left with no option other than to adjudicate the Show Cause Notice, on the basis of evidences available on record. Sh. Himanshu Jain, authorized representative of M/s. Digitronics Infosolutions Private Limited appeared on their behalf on 04. 12.2024 and reiterated their written submission. 18. DISCUSSIONS AND FINDINGS: "18.6. I have further noticed that after issuance of Show Cause Notice, the Noticees were accorded opportunity to submit relevant details/ documents but the noticees except those mentioned at para no. 17, did not submit any record. Similarly, during adjudication proceedings, the noticees neither appeared for personal hearing except M/s Digitronics Infoservices Pvt. Ltd no....