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2024 (8) TMI 1258

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..... GSTR-1 and GSTR-3B - HELD THAT:- Taking into account the fact that the entire taxes and penalty has been remitted and the petitioner has been unable to put-forth his objection, this Court is of the view that the petitioner may be granted one final opportunity, which was consented to by the learned counsel for the respondent. In the circumstances, the impugned order passed by the respondent dated 0 .....

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..... ng. 3. It is submitted by the petitioner that although the impugned order states that DRC-01A, DRC-01 has been uploaded in the portal, however, the same has not been uploaded resulting in denying the petitioner an opportunity to put-forth his explanation. It is also submitted that, as a matter of fact, the respondent has proceeded to recover a sum of Rs. 11,88,000/- representing the entire taxes u .....

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..... 6.2023 is set aside and the petitioner is directed to appear before the respondent on 30.08.2024 along with objections and other relevant documents. On receipt of the same, the respondent shall consider and pass order afresh after granting adequate opportunity of hearing to the petitioner. 5. With the above direction, this writ petition stands allowed. There shall be no order as to costs. Conseque .....

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