9911796707
TMI Blog2024 (8) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner failed to reply to notices stating that the petitioner was unaware of the same as the notices were posted on the GST common portal - violation of principles of natural justice - HELD THAT:- The Court is of the view that the petitioner may have a case on merits and therefore, the discretion is exercised partly in favour of the petitioner by setting aside the impugned order and remitting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) of the TNGST Act, 2017 for the assessment year 2017-18 bearing reference in GSTIN: 33GBCPS6115P1Z7/2017-18. 3. The impugned order has preceded the notices in DRC 01A dated 20.04.2023, DRC 01 dated 26.05.2023 and personal hearing notices dated 24.04.2023, 31.05.2023, 07.06.2023 and 14.06.2023. However, the petitioner failed to reply the same stating that the petitioner was unaware of the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years of after the implementation of the GST with effect from 01.07.2017. 8. It is submitted that the petitioner will not in a position to explain the discrepancy and one opportunity may be given to the petitioner to explain the case. 9. On the other hand, the learned Additional Government Pleader for the respondent would submit that this Writ Petition is hopelessly time barred and therefore, lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the petitioner may have a case on merits and therefore, the discretion is exercised partly in favour of the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass fresh orders on merits and in accordance with law, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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