2025 (11) TMI 295

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....ned, the appeal preferred by the petitioner was rejected on the ground that the same was presented after the condonable period of 30 days as per the CGST Act, 2017. 3. A show-cause notice under Section 73(1) of the CGST Act, 2017 was issued calling upon the petitioner to show-cause as to why the demand raised in the show-cause should not be paid by him. No reply to the show-cause notice was filed and the Proper Officer passed an order dated December 14, 2023 under Section 73 (9) of the CGST Act, 2017 determining the tax, interest and penalty. 4. Being aggrieved by such order, petitioner preferred an appeal under the provisions of Section 107 of the CGST Act, 2017. Since the appeal was presented beyond the statutory period of limitatio....

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....that he did not come to know of the show-cause notice from the "Additional Notices and Orders" Tab. He further submits since the petitioner was aware of uploading of the show-cause notice by the respondent authority, no further opportunity should be granted to the petitioner to file any reply to the show-cause notice. 7. Heard the learned advocates for the respective parties and perused the materials placed. 8. After going through the show-cause notice issued under Section 73(1) of the CGST Act, 2017, it is evident that an adverse decision was contemplated against the petitioner by issuing the show-cause notice. 9. Section 75(4) of the CGST Act, 2017 states that an opportunity of hearing shall be granted where request is received i....

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....ner to file a reply to the show-cause notice as the same forms the foundation for the order passed under Section 73(9) of the CGST Act, 2017. 16. The order dated December 14, 2023 passed by the Superintendent, CGST & Central Excise being the respondent No. 2 and the order of the appellate authority dated June 23, 2025 are set aside subject to the condition that the petitioner shall file the reply to the show-cause notice dated September 8, 2023 within a period of three (3) weeks from the date of receipt of a server copy of this order and if such reply is filed within the time limit as mentioned hereinbefore, the respondent No. 2 shall, after considering the representation/reply to the show-cause pass orders in accordance with law after g....