THE HON’BLE ORISSA HIGH COURT IN THE CASE OF Bijay Kumar Mohanty V/s Chief Commissioner of CT and GST, decided on 8-8-2024
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👉 Issue:-
✔️ Can demand notice issued without providing a date for personal hearing?
👉 The Hon’ble High Court Judgement:-
✔️ Where in show cause notice there was direction to file reply as well as for personal hearing, however, date of filing reply was given, date for personal hearing was not given, reply to notice could not be submitted because assessee suffering old age ailments, respondent authority agreed to extend time to file reply and thereafter, if sought, for personal hearing, impugned demand was to be set aside and matter remanded.
Section 73 of Central Goods and Services Tax Act, 2017
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