2026 (3) TMI 1051

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....y other appropriate writ, order or direction for quashing of the ex-parte Demand Order bearing Reference No. ZD100424037900X dated 29.04.2024 along with a summary order in form GST DRC-07 dated 29.04.2024 (Annexure P/1 series) issued by the respondent no. 3 on GST Portal, whereby a total demand of tax along with interest and penalty amounting to Rs 26,66,667.40 has been created against the petitioner under sub-section 9 of section 73 of the Central Goods and Services Tax Act, 2017 or the Bihar Goods and Services Tax Act, 2017 for the tax period April 2018 - March 2019, without the authority of GST Law and without adhering to the principles of natural justice to the principles of natural justice as the show cause notices and intimation to sh....

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.... relation to the allegations imposed upon the petitioner through the above impugned Show Cause Notice dated 13.12.2023 as confirmed by the above impugned Demand Order dated 29.04.2024, the respondents may further be directed to initiate a fresh proceedings by issuing a Show cause Notice (subject to the limitation for issuance of such notices as envisaged under the CGST/ BGST Act, 2017) and after providing reasonable time to file a reply to the notice and an effective opportunity of personal hearing to the petitioner to represent their case, may complete the adjudication in accordance with the scheme of the CGST/BGST Act, 2017; (iv) For further issuance of a writ or order or direction restraining the Respondents and any other author....

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....ary steps strictly in accordance with the technical issue and also providing ample opportunity of hearing to the petitioner. The above exercise shall be completed within a period of six months from the date of receipt of this order. Petitioner shall cooperate with the concerned official Respondents." 3. The learned counsel for the respondent-State submits that in view of the aforesaid judgment passed in the case of Rounka Int Udyog (supra), he has got no objection in case the matter is remanded back to the appropriate authority. 4. Having regards to the facts and circumstances of the case, the impugned ex-parte Demand Order bearing Reference No. ZD100424037900X dated 29.04.2024 along with the summary order in form GST DRC-07 dated 29.....