2025 (5) TMI 549

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hatia, Mr. Aamanya J. Mishra, Mr. Keshav Garg, Mr. Abhinav Sharade & Ms. Anu Aggarwal, Advs. For the Respondents Through: Mr. K.G. Gopalakrishnan, Ms. Nisha Mohan Das & Mr. Kunwar Raj Singh, Advs. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner challenging the show cause notices (hereinafter, 'the SCNs') issued by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2023 and 56/2023- Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, 'the impugned notifications'). 4. Since the challenge to the above mentioned notifications is presently under consideration by the Supreme Court in S.L.P No 4240/2025 titled M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors., the challenge made by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds as under: "4. It is the petitioner's case that he had not received the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder. 5. The petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under the general menu and adjacent to the tab 'Notices & Orders'. 8. In view of the above, the present petition is allowed and the impugned order is set aside. 9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affordi....