9911796707
TMI Blog2024 (7) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner filing the Return in GST DRC 3B cannot be countenanced. It appears that since the petitioner has neither also replied to the show cause notices nor participated in the personal hearings. This Court is, therefore, of the view that the matter deserves to be remitted back to the respondent to pass fresh orders on merits - Considering the fact that the petitioner may have had outward supply of goods during the period in dispute, as a condition for hearing the case afresh, the petitioner shall deposit 10% of the disputed tax under the respective Writ Petitions in cash or through Electronic Cash Register, if the same is accessible. The impugned orders, which stand quashed shall be treated as addendum to the respective show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017, on 06.12.2018. 6. It is submitted that the petitioner has not filed any return either in GST DRC 01 or GSTR-3B for the respective assessment years. Without taking into account the same, the Department has come to the conclusion that there were inward supply of goods by third party suppliers and has applied Rule 30 of the GST Rules and has confirmed the tax by adding 110% to the inward value of supply in the auto populated ITC in GSTR-2A. 7. It is submitted that there is a clear non application of mind in the respective impugned orders. However, the petitioner fairly submits that the petitioner has neither replied to the show cause notice nor appeared for personal hearing as the petitioner's registration was cancelled as ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's registration was cancelled on 08.01.2019, the question of the petitioner filing the Return in GST DRC 3B cannot be countenanced. 12. It appears that since the petitioner has neither also replied to the show cause notices nor participated in the personal hearings. This Court is, therefore, of the view that the matter deserves to be remitted back to the respondent to pass fresh orders on merits. Considering the fact that the petitioner may have had outward supply of goods during the period in dispute, as a condition for hearing the case afresh, the petitioner shall deposit 10% of the disputed tax under the respective Writ Petitions in cash or through Electronic Cash Register, if the same is accessible. 13. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
