JUDGMENT :

Goutam Bhaduri, J.

Heard.

1. The present appeal is against the Order dated 21.03.2024 passed in Writ Petition (Tax) No. 42 of 2024 (Mahindra and Mahindra Limited v. Union of India & Others), by the learned Single Judge, whereby, the appellant has been non-suited on the ground of alternate remedy.

2. According to the appellant, who is regular assessee, he was served with a notice under Section 73 (1) of the Central Goods and Services Tax Act, 2017 for a contemplated tax, not paid or short paid on 29.09.2023 (Annexure-P/8). According to the appellant, the last date for reply was fixed on 30.10.2023 and the appellant sought for extension of such time by Annexure-P/10 on 11.10.2023, i.e. reply within the prescribed timeline.

3. The submission of the appellant is that before the filing of the reply since date of personal hearing was fixed, under those circumstances, the extension of time was sought for. However, eventually, the order dated 29.12.2023 was passed. It is contended on behalf of the appellant that in a manner of this nature, before imposition of liability, sub-section 9 of Section 73 contemplates that the officer shall after considering the representation shall issue t