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2024 (7) TMI 990

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..... is contended that the petitioner submitted a brief reply and did not annex any documentary evidence, including the bank statement - HELD THAT:- By the reply dated 24.10.2023, the petitioner asserted that no purchases were made in financial year 2017-2018. He further stated that there were no transactions in the bank account, but did not attach the bank statement. The petitioner also did not attac .....

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..... consideration. The petitioner asserts that he ceased to carry on business during financial year 2017-2018 and therefore filed a nil return in Form GSTR 1. Upon receipt of show cause notice dated 23.09.2023 alleging that the petitioner had made purchases of the value of Rs. 81,54,282/-, by reply dated 24.10.2023, the petitioner stated that no purchases were made in financial year 2017-2018. The pet .....

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..... th by issuing intimation dated 07.09.2023, show cause notice dated 23.09.2023 and by considering the petitioner's reply dated 24.10.2023. He also contends that the petitioner submitted a brief reply and did not annex any documentary evidence, including the bank statement. 4. By the reply dated 24.10.2023, the petitioner asserted that no purchases were made in financial year 2017-2018. He furth .....

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..... d, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the additional reply from the petitioner. 6. The writ petition is disposed of on the above terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. - .....

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