9911796707
TMI Blog2024 (6) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- On perusal of the impugned orders, it is noticeable that the petitioner's reply to the show cause notice is referred to therein but no findings are recorded in respect of reasons for rejecting such reply. The petitioner has placed on record the replies to the show cause notice. The petitioner has replied separately to each defect. On examining the reply, for instance in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MMON ORDER In all these writ petitions, orders in original dated 13.03.2024 relating to distinct assessment periods are challenged on the ground that the petitioner's reply was not considered. Pursuant to an inspection of the petitioner's place of business, intimation and show cause notices were issued in respect of about eight defects. The petitioner submitted separate replies in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings are recorded in respect of reasons for rejecting such reply. By way of illustration, the findings in respect of defect no.1 are set out below: The reply has been scrutinized and identified that reply is not in order due to neither filed any relevant document to the payment of difference of tax liability Rs. 182673/- nor document of proof to substantiate no difference turnover between GSTR 3B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For reasons set out above, the impugned orders in original are set aside and these matters are remanded for reconsideration. The petitioner is permitted to submit additional documents, if any, within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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