Order Date: 07 June 2022

Facts:

• The Appellant, NTC Industries Ltd, was issued show cause notice dated 27.03.2022 against which Order was passed on date 31.03.2022. The Appellant challenged the order dated 31.03.2022 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017.
• The appellant has been granted seven days time to submit its reply to the show cause notice dated 27.03.2022. The appellant’s case is that they were not communicated with the same on 27.03.2022 but received the same only on 29.03.2022.

Issue:

• Whether objections filed to the show cause notice dated 27.03.2022 by the Appellant is valid or not?

Order:

• The High Court observed that even going by the date of the show cause notice dated 27.03.2022, the appellant had time to submit its reply on or before 02.04.2022.  However, the impugned order was passed on 31.03.2022 i.e. before the stipulated time limit. 
• High Court directed the appellant to treat the order dated 31.03.2022 as a show cause notice and submit its objections/reply within ten days from the date of receipt of the server copy of this order. On receipt of the reply, the concerned authority shall afford an opportunity of personal hearing to the authorized representative of the appellant and pass a fresh order on merit and in accordance with law. 
• For the reasons given herein above, the appeal stands allowed. Consequently, the connected application also stands disposed of.