9911796707
TMI Blog2023 (12) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the notices - petitioner was not granted any time in the notice so issued in GST ASMT-10 - violation of principles of natural justice - HELD THAT:- Since the petitioner's registration had been cancelled before issuance of the said notices, the petitioner did not file reply to the said show cause notices. Otherwise, the petitioner was not granted any time in the notice so issued in GST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : BY ADVS. K.J.ABRAHAM ARAVINDAKSHAN K.R. NIKHIL JOHN FOR THE RESPONDENT : BY ADV THANUJA ROSHAN , SMT.JASMINE M.M.-GP JUDGMENT The present writ petition has been filed seeking the following reliefs: i. issue a WRIT OF CERTIORARI or any other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing Exhibit P5 order and P6 summary of order in Form GST DRC-07 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day, a show cause notice under Section 73 of the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 came to be issued. Learned counsel for the petitioner submits that no official copy of the notice either in GST ASMT-10 or the show cause notice dated 30.9.2023 under Section 73 was issued to the petitioner physically and the same were uploaded in the GST portal. Since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oaded in the GST portal. 5. In view thereof, I find that there is violation of the principles of natural justice and, therefore, the impugned assessment order, Ext.P5, is unsustainable and the same is hereby set aside. The matter is remanded back to the file of the assessing authority, 1st respondent, to pass fresh a order. The petitioner is permitted to file reply to the show notice dated 30.9.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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