2026 (9) TMI 338

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....ng on 11th January, 2024. The petitioner admittedly could not give the reply to the show-cause notice by 19th January, 2024, as stipulated in the show-cause notice, however, on 11th January, 2024, the representative of the petitioner appeared and placed its case before the authorities. The petitioner thereafter filed its reply to the show-cause on 9th March, 2024, which was sent by Speed Post to the respondents on 11th March, 2024. The respondents passed their adjudication order Section 73 of WBGST Act/CGST Act, 2017 on 20th March, 2024. 2. It appears from the said order that two dates are mentioned in the order, which are 20th March, 2024 and 19th December, 2023. The petitioner preferred an appeal on 3rd December, 2024 against the adjud....

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....the reply to the show-cause notice filed by the petitioner. The petitioner has also drawn the attention of this Court to an additional notice tab, which was available to the petitioner, in the event, the petitioner was not given an opportunity of personal hearing. 4. The respondents disputes the claim of the petitioner and submitted additional notice tab are only available in the event, an assessee is deprived of any right to reply or under special circumstances, which in the present case, is not established by the petitioner. She also submitted that the petitioner has an alternative remedy before the Tribunal against the appellate order and, therefore, the present writ petition is not maintainable. 5. After hearing the parties, this ....