2026 (4) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been filed challenging the order dated 29th December, 2023, passed under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the 'said Act') for the tax period 2017-18. 2. Having heard the learned advocates appearing for the respective parties, it would transpire that originally on 19th September, 2023 a show cause notice was issued in Form GSTDRC 01 under Section 73 of the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....19th October, 2023. Incidentally, the said show cause also did not provide for the date when the personal hearing shall be offered. 6. It is, however, the petitioner's case that the petitioner was unwell and had stopped conducting any business. The petitioner, had, however, by filing a response in Form GST DRC 06 dated 31st October, 2023 sought for a personal hearing. Admittedly, when such resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entally forwarded to the petitioner by post. The aforesaid document, admittedly, was not available on the portal. Mr. Sarkar acknowledges the fact that in the instant case no opportunity of hearing was given. He, however, explained since the petitioner did not avail the opportunity to respond to the show cause in Form GST DRC 01 within time no further opportunity was necessary and accordingly proc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been set aside on technical ground, I direct the proper officer to restore the registration only for the purpose of disposal of show cause proceeding as without restoration of the registration, the petitioner shall not be able to access the portal. 11. It is also made clear that the portal shall remain active for a period of 90 days beyond the date of the order to be passed under Section 73(9) ....