Ramalakshmi vs. The Superintendent Of CGST And Central Excise
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Before: and
Mr.R.Gowri Shankar, learned Senior Standing Counsel for GST & Customs, takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for GST and Customs appearing for the respondent. 3.This writ petition is directed against the impugned order passed by the respondent in Order-in-Original No. 02/CGST/SUPDT/KLM Range/2025 dated 10.01.2025, whereby the demand has been confirmed in show cause notice in 39/CGST/SUPDT/KLM RANGE/2024 dated 05.11.2024. 4.In para No.9 of the impugned order, the respondent has recorded that petitioner had filed a reply in Form DRC 06 dated 31.12.2024. However, the respondent, while giving a finding, has observed that the petitioner has not filed a reply and therefore, proceeded to pass an order without considering the aforesaid reply in Form DRC 06 dated 31.12.2024. 2/4 https://www.mhc.tn.gov.in/judis
Considering the same, the impugned order passed by the respondent in Order-in-Original No.02/CGST/SUPDT/KLM Range/2025 dated 10.01.2025 is liable to be quashed and is accordingly, quashed and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law, by considering the reply of the petitioner in Form DRC 06 dated 31.12.2024. This exercise shall be completed as expeditiously as possible, preferably within a period of three months from the date of receipt of a copy of this order. 6.Needless to state, the petitioner shall be heard before final orders are passed. An opportunity of personal hearing may also be provided to the petitioner. The petitioner is at liberty to supplement the aforesaid reply with a written submission, if any. 7.The Writ Petition stands disposed of, accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 14.07.2026 Internet : Yes / No mm 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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