9911796707
TMI Blog2024 (8) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the 2nd respondent - improper order by 2nd respondent without proper notice and opportunity to rectify - Violation of principles of natural justice - HELD THAT:- In the present case, the learned Government Advocate for the respondents contended that three notices were issued to the petitioner. According to the petitioner, the petitioner was not aware of issuance of the notice and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S. Kingston Jerold For the Respondents : Mr. V. Prashanth Kiran Government Advocate (T) ORDER This Writ Petition has been filed seeking issuance of a Writ of Certiorari to call for the records in connection with the order passed by the 2nd respondent in GSTIN:33AAKFC0761G1ZR/2017-2018 dated 31.12.2023 and quash the same as illegal and improper. 2. Heard M/S.Kingston Jerold, learned counsel appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the financial year 2017-2018, claiming mismatch of Liability in GSTR 3B and GSTR 01. Without affording any opportunity to rectify the same by way of providing the relevant documents pertaining to the transaction, an impugned order came to be passed by the second respondent. Only when the recovery notice was issued by the second respondent, the petitioner came to know about the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in respect of the impugned assessment period, this Court can consider and pass appropriate orders. 5. Intervening at this stage, the learned counsel for the petitioner submitted that the petitioner agrees to make a payment of 20% of the disputed tax demand in respect of the impugned assessment period and the said submission is recorded. 6. Heard the learned counsel for the petitioner as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stated above, the impugned order dated 31.12.2023 is set aside on condition that the petitioner deposits 20% of the disputed tax amount in respect of the impugned assessment period within a period of four weeks from the date of receipt of a copy of this order. Upon receipt of such deposit, the Assessing Officer shall fix a date for personal hearing and send a physical notice to the petitioner, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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