9911796707
TMI Blog2024 (7) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... ces issued in Form - DRC - 01A dated 07.09.2023 and Form - DRC - 01 dated 12.10.2023, which had been uploaded in the GST Common Portal - Challenge to impugned order in Form GST DRC 07, dated 26.12.2023 passed for the Assessment Year 2017-2018 - HELD THAT:- Although the respondent submits that the Writ Petition is devoid of merits in the light of the decision of the Hon'ble Supreme Court in ASS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER The petitioner is before this Court against the impugned order in Form GST DRC 07, dated 26.12.2023 passed for the Assessment Year 2017-2018. 2 . By the impugned order, the demand that was proposed in the notices in Form GST DRC 01A and Form - DRC - 01, have been confirmed, as the petitioner has failed to respond to the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Jamshedpur and others , (2008) 3 SCC 70. 6 . That apart, it is submitted that the petitioner has also not replied to the notices and that the petitioner has fairly a good case to explain, as the dispute has arisen purely on account of discrepancy in between the returns filed by petitioner in GSTR 3B and GSTR 2A. 7 . Although the learned Additional Government Pleader for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m today. Subject to the petitioner complying with the above requirements along with reply within a period of 30 days, the respondent shall proceed to pass fresh orders on merits and in accordance with law after hearing the petitioner. It is expected that fresh orders shall be passed within a period of two months from today. If the petitioner fails to either deposit or file a consolidated reply as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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