9911796707
TMI Blog2023 (12) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the show cause notice issued under section 73(1) of the Act dated 03.04.2023 (Exhibit E) and order passed under section 73 of the Act dated 26.07.2023 (Exhibit H). 2. The petitioner is engaged in the business of manufacturing of hydro pneumatic valve, instrumentation and fitting. The petitioner is registered under the Central Goods and Services Act, 2017 (CGST) and is regularly filing its returns. On 11th November 2022, respondent No. 1 uploaded a notice in Form GST ASMT-10 informing discrepancies in the return filed by the petitioner. The petitioner came to know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious letters. The petitioner further submitted that the impugned order on one hand states that no reply was filed and on the other hand, states that documents are not sufficient which is self contradictory. The petitioner further submitted that no reasons are given in the impugned order. The petitioner, therefore, submitted that the impugned order is contrary to the mandate of law and principles of natural justice, and therefore, requires to be set aside. 4. Per contra, the respondents submits that the parameters are available on the portal and the petitioner can access the same, and therefore, there is no need for giving the same along with show cause notice. The respondents further stated that the present order is appealable, and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient which itself is self-contradictory. Fourthly, the impugned order does not give any reasons of the alleged discrepancies so as to enable the petitioner to file its submission. 7. In the aforesaid circumstances, in our opinion, the impugned order would certainly be required to be held to be in breach of principles of natural justice so as to enable this Court to exercise jurisdiction under Article 226 of the Constitution of India although, an alternate remedy is available. 8. In the light of the above discussion, we pass the following order:- O R D E R (i) The order under Section 73 dated 26th July 2023 is quashed and set aside; (ii) The respondent No. 3 is directed to furnish detailed parameter Nos. 70 and 73 within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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