2024 (8) TMI 833

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..... that the impugned order has been passed without issuance of the notices - violation of principles of natural justice - HELD THAT:- The petitioner may have a case on merits as the dispute pertains to difference of turn over reported in GSTR-7 and GSTR-3B. Considering the same, partial relief granted to the petitioner by setting aside the impugned order and remitting the case to the 1st respondent .....

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..... precedes notices in DRC-01A, dated 26.10.2023 and DRC-01, dated 15.11.2023. 2. Heard the learned counsels on either side and this writ petition is disposed at the time of admission after dispensing with counter. 3. The contention of the petitioner is that the impugned order has been passed without issuance of the aforesaid notices and therefore, there is a gross violation of principles of natural .....

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..... urn over reported in GSTR-7 and GSTR-3B. Considering the same, I am inclined to grant partial relief to the petitioner by setting aside the impugned order and remitting the case to the 1st respondent to pass fresh order on merits. The impugned order, dated 12.02.2024 passed for the assessment year 2018-19 which stands quashed hereby, shall be treated as addendum to the show cause notices in DRC-01 .....

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