9911796707
TMI Blog2024 (8) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to appreciate the Reconciliation Statement filed under GSTR -9C and payment of tax/ ITC credit utilized for it - violation of principles of natural justice - HELD THAT:- Considering the fact that all the notices were uploaded in the portal under the Additional Notices Column and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr. T.N.C. Koushik Additional Government Pleader (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records relating to the impugned Assessment Order dated 06.04.2024 bearing GSTIN No.33AAACZ4106B1ZZ/2018-2019 issued by the respondent and quash the same. 2. The learned counsel for the petitioner submits that the respondent has issued a D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner was not able to defend the case. 3. He further submits that on verification of the statement of the show cause notice dated 08.11.2023 and the Assessment Order dated 06.04.2024, it is understood that the respondent, without verification of the actual utilisation of ITC claim, has blatantly issued a notice for difference to the tune of Rs. 10,55,82,408/-, for which, no opportunity was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed without affording an opportunity to the petitioner to establish his case before the authorities concerned, which is violation of principles of natural justice, this Court is inclined to set aside the impugned Assessment Order dated 06.04.2024 bearing GSTIN No.33AAACZ4106B1ZZ/2018-2019 and accordingly, the same is set aside on condition that the petitioner shall deposit a sum of Rs. 1,50,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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