2025 (10) TMI 251

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....a, Advs. Mr. Vijay Gupta, Mr. Rahul Gupta & Ms. Kajol Soni, Advs. For the Respondents Through: Mr. K G Gopalakrishnan, Ms. Nisha Mohandas & Mr. Girish Kumar, Advs. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the orders dated 20th December, 2023....

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....92/- was raised qua the Petitioner. In respect of the first SCN, the impugned order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, 'CGST Act'), demanding a sum of Rs.39,31,392/-. In respect of the second SCN dated 26th December, 2023, the impugned order has been passed demanding the same amount. 7. The Petitioner though received the said SCNs by e....

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....n that the impugned orders deserve to be set aside. Considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCNs has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority. 13. The Petitioner is granted time till 15th November, 2025, to file the reply to SCNs. Upon filing of the reply, the A....