TaxTMI 
TaxTMI 
2026 (2) TMI 392
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....er dated 18.12.2025 passed by respondent no.2 under Section 74 of the Act. 3. Short submissions have been advanced that the impugned order dated 18.12.2025 passed by Sri Braj Kishore Vidyarthi, Assistant Commissioner CGST & Central Excise Division-Azamgarh under Section 74 of the Act is wholly non-speaking. 4. On the other hand, learned Standing Counsel has raised a preliminary objection that the petitioner has statutory remedy of appeal. Therefore, the present writ petition may not be entertained. 5. Having heard learned counsel for the parties and having perused the record, the petitioner was issued a show-cause notice on 05.08.2024 whereby the petitioner was required to show cause as below : "Now, therefore, M/S RAMNAYAN YADAV C....
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....der section 74(1) of the Central GST Act, 2017 and corresponding UPGST Act, 2017 along with interest under section 50 of the Central GST Act, 2017 and UPGST Act, 2017. (c) Wrong availment of Input Tax Credit of Rs. 31,34,336/- (CGST- Rs. 15,67,168/- & SGST- Rs. 15,67,168/-) [Thirty One Lakh Thirty Four Thousand Three Hundred Thirty Six Only as discussed in the foregoing para should not be demanded and recovered from the party under section 74(1) of the Central GST Act, 2017 and corresponding UPGST Act, 2017 along with interest under section 50 of the Central GST Act, 2017 and UPGST Act, 2017. (e) The penalty should not be imposed upon them under Section 122 (2) (b) of the CGST Act, 2017 read with Section 74 (1) of the Act ....
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....aring was issued to the petitioner for any date beyond 19.08.2025, when it had first filed its reply to the show-cause notice. 8. It is in the very nature of things that need/stage to grant opportunity for personal hearing may arise only after written reply may have been entertained. Only in rare cases where a noticee may choose to not file any reply he be heard on the show-cause notice itself. Generally, occasion may arise to grant opportunity for personal hearing before any written reply is furnished. To the extent in the present facts, the petitioner had filed reply on 19.08.2025. The date fixed for personal hearing should have been fixed thereafter. If the petitioner had failed to appear on such dates only then the matter may have be....
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....ice and thereafter extracted the reply. Without assigning any reason, he has confirmed the demand of tax and penalty. 12. The lack of application of mind is apparent on the face of record and requires no discussion by this Court. By making wholly vague and generic observations that he had considered all material available on record or that submission of the noticee is not 'appropriate' or that the noticee has failed to furnish 'all supporting document in respect of its reply dated 19.08.2025', there is no consideration offered to the reply and there is no reasoning given to the fact contentions raised by the petitioner. 13. If the reply to the show-cause notice was lacking in any part, for which reason the explanation ....