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2023 (9) TMI 131 - HC - GSTPrinciples of natural justice - SCN not served on petitioner - appealable order - HELD THAT - Considering the fact that the petitioner has not participated in the proceeding, this Court is of the view that the petitioner can be given one last opportunity to give a reply subject to the petitioner depositing 20% of the disputed tax as confirmed vide impugned order with the respondent within a period of thirty days from the date of receipt of a copy of this order. Subject to such compliance, the respondent shall take up the proceeding and dispose the case afresh on its merits and in accordance with law, within a period of sixty days thereafter. Petition dismissed.
Issues Involved:
The petitioner challenged the impugned order in GSTIN u/s 107 of the TNGST Act, 2017, based on notices served and a Show Cause Notice. Details of the Judgment: Challenge to Impugned Order: The petitioner challenged the impugned order in GSTIN u/s 107 of the TNGST Act, 2017, dated 03.05.2023, passed by the respondent. The impugned order preceded notices in Form GST DRC-01A dated 18.05.2022 and Form GST DRC-01 dated 28.02.2022. A Show Cause Notice dated 28.02.2023 was also served, specifying the time for reply and the date of personal hearing. The petitioner did not reply or participate in the proceeding. Service of Show Cause Notice: The petitioner claimed that the Show Cause Notice was not served, only Form GST DRC-01A and Form GST DRC-01 were served. The Court found this claim improbable, as the Show Cause Notice would have accompanied Form GST DRC-01 dated 28.02.2022. Despite the petitioner's non-participation, the Court allowed one last opportunity for a reply, subject to depositing 20% of the disputed tax within thirty days. Court's Decision: The Court ordered that upon compliance, the respondent shall reconsider the case and dispose of it within sixty days. Failure to comply would result in the order being vacated. The Writ Petition was dismissed with liberty, and no costs were awarded. Connected Writ Miscellaneous Petitions were closed as a consequence of the judgment.
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