2025 (12) TMI 934

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....i Suyash Agarwal. Counsel for Respondent(s): Learned ACSC for the State - respondents. 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and learned ACSC for the State-respondents. 2. The instant writ petition has been filed against the impugned order dated 30.09.2024 passed by the respondent no. 2 as well as the impugned order dated 29.12.2023 passed by the respondent no. ....

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....ned order dated 30.09.2024. 4. Learned counsel for the petitioner further submits that in the show cause notice under section 73 of the GST Act, the date & time of personal hearing was fixed on 17.10.2023; whereas, the time to furnish reply was also upto 17.10.2023. He further submits that no separate date was fixed for hearing and therefore, the fixation of personal hearing before expiry of ti....

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....018, to which reply was submitted. The record further shows that on 11.04.2023, the notice in ASMT-10 under Rule 99 of the CGST Rules was issued directing the petitioner to file reply on or before 26.04.2023 on the discrepancies detected during the scrutiny of returns. No compliance was made to the said notice. The respondent no. 1, on 17.09.2023, issued notice under section 73 of the GST Act prop....

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....ct as well as the reminder, the date for submission of reply and personal hearing was fixed on the same date. The Commissioner of Commercial Tax issued an Office Memo No. 1406 dated 12.01.2024 clearly stating therein the date of submission of reply and personal hearing cannot be on the same date. This Court in Bharat Mint & Allied Chemicals Vs. CCT [(2022) 59 GSTL 394 All.], B.L. Pahariya Medical ....