9911796707
TMI Blog2024 (3) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... n portal and not communicated physically - Works contractor registered with the GST Act, 2017 - HELD THAT:- The petitioner's contention is that he is having all the required documents to substantiate that there is no discrepancy and he is ready to submit the same. The learned counsel has relied on the order of the Division Bench of the Gujrat High Court, wherein, it was held that show-case not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, 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, the final order has been passed by the respondent under Section 73 of TNGST Act, 2017 imposing penalty on the petitioner that this petitioner/tax payer has made nonwillful mistatement. As against this order, dated 27.07.2023, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the required documents are available in the common portal and the petitioner is ready to produce the same before the respondent. The learned counsel also relied on the judgment of the Honourable Division Bench of Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt 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, 2017. According to the petitioner, the respondent has imposed penalty on the petitioner for non-willful misstatement and the same was uploaded in the common portal and not communicated to the petitioner physically. The petitioner's cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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