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2024 (7) TMI 247 - HC - GSTViolation of principles of natural justice - non-consideration of petitioner's reply - impugned order states that the petitioner has not responded to the notice in DRC 01 dated 04.12.2023 - HELD THAT - A reading of the impugned order indicates that though the petitioner has replied to the show cause notice in DRC 01 dated 04.12.2023 in SCN No. 04/2023-GST/SUPDT, which was received on 27.02.2024, same has not been considered by the respondent while passing the impugned order dated 15.03.2024. The impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits within 30 days from the date of receipt of a copy of this order. The petitioner shall file a fresh copy of the reply within 15 days from the date of receipt of a copy of this order and participate in the aforesaid proceedings positively - petition disposed off by way of remand.
Issues: Challenge to impugned Order-in-Original, Failure to consider petitioner's reply, Setting aside impugned order and remitting case back to respondent
In this case, the petitioner challenged the impugned Order-in-Original No.11/2024 GST MAD-GST-000-SUP-11/2024 dated 15.03.2024, which confirmed the demands proposed in ASMT 10 dated 24.03.2023, DRC 01A dated 17.10.2023, and DRC 01 dated 04.12.2023. The petitioner contended that they had replied to the show cause notice in DRC 01 dated 04.12.2023 on 27.02.2024, which was acknowledged by officials, but the impugned order claimed otherwise. The court noted that the petitioner's reply had not been considered by the respondent while passing the impugned order. Consequently, the court set aside the impugned order and remitted the case back to the respondent with specific directions. The court directed the respondent to pass fresh orders on merits within 30 days from the date of receipt of the court's order. The petitioner was instructed to file a fresh copy of the reply within 15 days from receiving the court's order and participate in the proceedings. The respondent was mandated to consider the petitioner's reply while passing the fresh orders. The Writ Petition was disposed of with the aforementioned directions, and no costs were imposed. Consequently, the connected miscellaneous petition was closed.
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