9911796707
TMI Blog2024 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... tward supply of goods and services - no personal hearing was provided - Violation of principles of natural justice - HELD THAT:- The documents on record disclose that the intimation in Form GST-DRC-01A was issued on 27.09.2023 and that, even without waiting for a reasonable period, the show cause notice in Form GST-DRC- 01 was issued on 29.09.2023. The petitioner replied promptly on 30.10.2023 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order within a period of two months from the date of receipt of a copy of this order. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. Vijayalakshmi For the Respondent : Mrs. K. Vasanthamala, GA ORDER The petitioner assails the assessment order dated 30.12.2023 insofar as it pertains to the tax demand arising out of discrepancies betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the second issue dealt with therein pertaining to the mismatch between GSTR-3B and GSTR-1 as regards outward supply of goods and services, it is stated that the demand of the tax authority was complied with by making the requisite payments. Therefore, learned counsel submits that the challenge is limited to the first issue pertaining to Input Tax Credit (ITC). On this issue, learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. The documents on record disclose that the intimation in Form GST-DRC-01A was issued on 27.09.2023 and that, even without waiting for a reasonable period, the show cause notice in Form GST-DRC- 01 was issued on 29.09.2023. The petitioner replied promptly on 30.10.2023 and requested for a personal hearing to enable the petitioner to place relevant documents on record. The record shows that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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