9911796707
TMI Blog2023 (12) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the assessee. In the facts of the present case, a personal hearing was not given to the petitioner, inspite of an adverse order having been passed. Secondly, the petitioner vide various emails requested for details of parameters No. 70 and 73 be furnished. However, details of such parameters were not furnished to the petitioner. There is no explanation by the respondents as to why details of parameter No. 72 were furnished and not the parameters of 70 and 73, except to state that everything is available on the portal. If it was available on the portal, then there was no reason why parameter 72 details were furnished and parameters 70 and 73 is not furnished. Thirdly, the impugned order on one hand states that no reply is submitted, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 about this notice when an intimation via email regarding show cause notice in Form DRC-01 was received on 3rd April, 2023. On 6th March 2023, notice in Form GST DRC-01A was issued by respondent No.1 and on 3rd April 2023, an email was received by the petitioner regarding the issue of the said notice. The petitioner requested for the details to be furnished which are referred to in the show cause notice. On 12th April 2023, details of parameters 72 were furnished to the petitioner by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits 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 therefore, this Court ought not to exercise jurisdiction in the writ proceedings and the petitioner be relegated to an alternate remedy. The respondents thus pray that the petition be dismissed and the petitioner be relegated to alternate remedy. 5. We have heard learned counsel for the petitioner and the respondent and with their assistance have perused the records of the petition. 6. In our view, there has been a violation of principles of natural justice in passing the impugned order for more t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht 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 one week from today; (iii) The petitioner to submit its reply / submission on the basis of such additional material within a period of one week from the receipt of the material as set-out above; (iv) The respondent No. 1 shall set-out a suitable date for hearing after a period of two weeks from today; (v) On the petitioner being heard, after the petitioner is granted personal hearing, the respondent No. 1 would pass an appropriate order in accordance with law. (vi) All contentions of the parties a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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