JIG BROTHERS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Petitioner impugns order dtd. 17/4/2024 whereby the impugned Show Cause Notice dtd. 27/12/2023 proposing a demand of Rs.7,30,212.00 against the petitioner has been disposed of and a demand including penalty has been created against the petitioner. The order has been passed under Sec. 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

(2.) Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today.

(3.) Learned counsel for petitioner submits that the accountant of the Petitioner entrusted with GST compliance was on a maternity leave for 12 weeks. As a result, the petitioner was unaware of the proceedings and was unable to furnish a reply to the impugned Show Cause Notice.