2024 (2) TMI 1463 - HC - GST

Challenge to notice issued in Form GST ASMT-10, dated 14.08.2020 - HELD THAT - Merely because representations from the Tamil Nadu Kerosene Dealers Association for exemption from GST and exemption from TDS are pending consideration, the petitioner cannot evade the obligation to respond to a notice alleging discrepancies in returns filed by the petitioner. The petition is disposed of by permitting the petitioner to file a reply to the notice in Form GST ASMT-10 within a period of two weeks from the date of receipt of a copy of this order.

Summary

The petitioner challenged a notice issued in Form GST ASMT-10. The petitioner, a wholesale dealer in kerosene, referred to a representation by the Tamil Nadu Kerosene Dealers Association. The notice was issued due to discrepancies in the petitioner's filed returns. The court allowed the petitioner to reply to the notice within two weeks. No costs were awarded.