9911796707
TMI Blog2024 (8) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... e - non-service of notice - Calling for records of the respondents and quash the impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 - availment of excess input tax credit - HELD THAT:- In the present case, it appears that the notices have been uploaded in the GST portal and the same were not at all physically served to the petitioner, due to which, the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to file a reply within a period of two (2) weeks - petition disposed off by way of remand. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. N.V. Balaji For the Respondents : Mr. G. Nanmaran, Special Government Pleader(Tax) ORDER The present Writ Petition has been filed to call for the records of the respondents and quash the impugned order under Section 73 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted in Form GSTR-2A. Both the show cause notice as well as the impugned order were not served on the petitioner and only uploaded in the GST online portal and the petitioner was not able to defend the case. Hence, the petitioner has not filed a reply. Therefore, the order passed by the respondent is in violation of principles of natural justice. He further submits that the petitioner is willing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not at all physically served to the petitioner, due to which, the petitioner was unaware about the said notice. Hence, the reasons provided by the petitioner for being unaware of the notice, which was uploaded in the web portal, are appears to be genuine. 6. Further, this Court is of the view that no order can be passed without providing sufficient opportunities to the petitioner. However, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
