9911796707
TMI Blog2024 (8) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- In the present case, a notice was issued by the respondent based on the difference between the turn over reported in Form 26AS and Form GSTR 3B, for which the petitioner filed a reply stating that the said difference has occurred since the Form 26AS includes the turn over of three months, viz., April 2017 to June 2017, which is prior to the commencement of GST Regime, whereas, the turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.T.R.Ramesh For the Respondent : Mr.V.Prashanth Kiran, Government Advocate ORDER This writ petition has been filed challenging the impugned order dated 12.12.2023 passed by the respondent. 2. Mr.V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over for the period April 2017 to June 2017, which was prior to the introduction of GST. Thereafter, an opportunity of personal hearing was granted by the respondent, however, since the Accountant of the petitioner had resigned from services, the petitioner was not in a position to appear before the respondent for personal hearing. Thereafter, without even considering the reply filed by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, a notice was issued by the respondent based on the difference between the turn over reported in Form 26AS and Form GSTR 3B, for which the petitioner filed a reply stating that the said difference has occurred since the Form 26AS includes the turn over of three months, viz., April 2017 to June 2017, which is prior to the commencement of GST Regime, whereas, the turnover reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter. (iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice by fixing the date of personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
