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2025 (1) TMI 917 - HC - GSTChallenge to impugned order - impugned order proceeds on the basis that no reply was filed overlooking the fact that the petitioner had in fact filed its reply to the show cause notice - HELD THAT - On this being pointed out, the learned counsel for the respondent on instructions would submit that they would pass orders afresh after considering the petitioner s reply dated 17.08.2024 and after affording the petitioner a reasonable opportunity of hearing. The respondent is directed to consider the petitioner s reply dated 17.08.202 and pass orders afresh after affording the petitioner a reasonable opportunity of hearing - the impugned order is set aside - the writ petition stands disposed of.
In the case before the Madras High Court, presided over by Honourable Mr. Justice Mohammed Shaffiq, the petitioner challenged an impugned order dated 19.08.2024. The petitioner argued that the order was based on the incorrect premise that no reply was filed to a show cause notice, despite the petitioner having submitted a reply on 17.08.2024.
The petitioner, engaged in event management services and registered under the GST Act, faced scrutiny of their 2018-19 returns. Several discrepancies were identified, including under-declared tax on outward supplies, reconciliation issues between GSTR 01 and GSTR 09, and excess ITC claims. A notice (DRC-01) was issued on 20.05.2024, followed by reminders, and the petitioner responded on 17.08.2024. The respondent's counsel acknowledged the oversight and agreed to reassess the case, considering the petitioner's reply and providing a reasonable opportunity for a hearing. Consequently, the court set aside the impugned order and directed the respondent to pass a new order after due consideration. The writ petition was disposed of without costs, and related miscellaneous petitions were closed.
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