2025 (10) TMI 1323

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.... ORDER 1. Heard learned counsel for the petitioner, Shri Ankur Agarwal, learned counsel for the Revenue and perused the record. 2. The present writ petition has been filed challenging the Adjudication Order dated 19.03.2025 passed under Section 74 of the GST Act passed by respondent no.2 creating a demand of tax of Rs. 19, 81,316/- for the FY 2018-19. 3. Submission is, no show cause no....

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...., many times alerts are not being sent to the noticees and in any case the notices and orders are often not readily visible on the GSTN Portal. Further, it has been noted, besides rigid/fixed period of limitation with limited power to condone the delay, the Appeal Authorities do not have the power to set aside/remand the proceedings, to the Adjudicating Authority. Thus, many times the right of app....

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....m Steel Traders Vs. State of U.P. and Another, Neutral Citation No2024: AHC:31108-DB, it has been observed as below: "10. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of th....

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....ct to the above deposit being made by the petitioner, the Adjudicating Authority shall make available to the petitioner copy of the show cause notice together with any additional/supplementary notice etc issued in these proceedings together with copies of Relied Upon Documents ('RUDs' in short) within a period of two weeks from the date of compliance shown by the petitioner. (ii) ....