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2024 (3) TMI 548

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..... ditional Government Pleader ORDER The petitioner is a works contractor registered with the GST Act, 2017. The respondent has found certain discrepancies on the returns filed by the petitioner for the assessment year 2022-2023. Therefore, a notice was issued by the respondent in DRC 01, dated 30.05.2023. The petitioner has not replied for the same along with the necessary documents. Therefore, t .....

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..... titioner physically. Therefore, the petitioner is not aware of the same. Only in the month of February 2024 only, the petitioner came to know about the impugned order. Thereafter, he immediately approached this Court challenging the impugned order. 3. The learned counsel has relied on the typed set of papers enclosed along with the affidavit filed in support of this writ petition and submits that .....

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..... ran, learned Additional Government Pleader who takes notice for the respondents submits that if the petitioner is prepared to submit the required documents, they are inclined to provide one more opportunity to the petitioner. 5. This Court considered the rival submissions made and also perused the materials placed on record. 6. The petitioner is a works contractor registered with the GST Act, 20 .....

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..... f the above, this writ petition is allowed. The order impugned in this writ petition is set aside and the issue is remanded back to the respondent for fresh consideration. The petitioner shall appear before the respondent on 05.03.2024 along with the required documents without expecting any separate notice from the Department. The respondent shall consider the documents of the petitioner and pass .....

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