2025 (5) TMI 147

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....l Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") and is a registered tax payer. 3. The petitioner was served with a show cause notice in Form GST DRC 01 on 18th September, 2023. The petitioner claims to have given response to the said show cause on 15th December, 2023. In the interregnum, however, an order in original was passed on 14th December, 2023. The demand was, however, raised on the basis of the aforesaid order on 20th December, 2023 in Form GST DRC 07. Still later, sometimes on 26th January, 2024, the petitioner made an application for rectification of the above order by invoking the provisions of Section 161 of the said Act on the ground that the petitioner had submitted a detailed reply which had ....

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.... On the issue of uploading the Form GST DRC 07 on the portal on 20th December, 2023 he would submit that since there was heavy work load there was delay in uploading the demand raised in Form GST DRC-07, the same has nothing to do with the order which was separately issued. 6. Mr. Ray, learned advocate representing the petitioner in response would, however, submit that the aforesaid show cause does not conform to the statutory provisions. The same does not indicate the date of personal hearing. The petitioner was not afforded with any personal hearing. The respondents were duty bound to consider the petitioner's response, at least, when the petitioner had filed a rectification application. He also insists that the factum of the audit con....