2026 (5) TMI 249

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....e principles of natural justice but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017 (for short, 'the 2017 Act'). 2. Briefly noticed, the facts are that a show cause notice dated 03.02.2023, pertaining to the financial year 2017-18, was issued to the petitioner by the respondent-authorities under Section 74 of the 2017 Act, granting an opportunity to the petitioner to respond in writing to the allegations made therein. However, no date, time or venue for the grant of personal hearing was mentioned therein. In response to the said show cause notice, the petitioner did not file any written response. Thereafter, the respondent-authorities passed the adjudication order dated 19.05.2023 requiring the petitioner t....

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....ppear before the undersinged or personnel hearing either in person or through authorized representative for representing your case on the date, time and venue, if mentioned in table below. Please note that besides tax, you are also liable to pay interest and penalty in accordance with the provisions of the Act. Please also note that if you make payment of tax stated above along with up to date interest and penalty @ 25% of tax within 30 days of the communication of this notice, then proceeding may be deemed to have concluded. Sr.No. Description Particulars 1 Section under which show cause notice/statement is issued 74 2 Date by which reply has to be submitted 02/03/2023 3 Date of personal h....