Petitioner failed to reply to the notice u/s.61 of the CGST Act, 2017 as well as show cause notice (SCN) u/s.73 ibid. Hence, opportunity of personal hearing was not demanded by the petitioner. There was no application even to seek an extension of time to file a reply. [dated 09.07.2024, in Chaudhary Associates Lko. v. […]