9911796707
TMI Blog2024 (9) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... t has not taken any steps to serve any notices/communications, particularly, show cause notice/notice of personal hearing to the petitioner directly through physical mode of service and made it available only in the GST Portal, hence, the petitioner, was not aware of any such notices, and only when the respondent contacted the petitioner over phone, and intimated about the tax dues pursuant to the order passed during June, 2024, the petitioner became aware; and the petitioner, being a small concern, obviously, there wouldn't have been any occasion for them to view the GST Portal then and there. It is found that, in the instant case, the petitioner has not been heard before passing the impugned orders and this is sufficient to hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the order dated 31.10.2023 passed by the first respondent and the consequential demand order dated 01.11.2023 and to quash the same. 3. The facts of the case, in short, are as follows:- i) The petitioner is a Partnership Firm, running a business in the name and style, Tvl. K.S.Granite for several years; that during the Financial Year 2017-18, the petitioner claimed an Input Tax Credit, which was scrutinized by the first respondent by virtue of Section 61 of General Sales Tax Act read with Rule 89 of GST Rules and issued an intimation in Form GST DRC-01A dated 22.09.2023, for difference in GSTR-3B and GSTR- 2A, consequently, a show cause notice dated 29.09.2023 was issued, which culminated in the orders dated 31.10.2023 and 01.11.2023. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Advocate (Tax) for the first respondent fairly submitted that if the petitioner is ready and willing to deposit 10% of the disputed tax, then, the prayer sought for by the petitioner may be considered. 6. I have given due considerations to the submissions made on either side and perused the materials available on record. 7. On perusal of records, it is crystal clear that the impugned orders came to be passed against the petitioner, behind their back, as the respondent-Department has not taken any steps to serve any notices/communications, particularly, show cause notice/notice of personal hearing to the petitioner directly through physical mode of service and made it available only in the GST Portal, hence, the petitioner, was not awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the first respondent for fresh consideration. While remanding the matter, it is made clear that the impugned orders are set aside subject to the condition that the petitioner deposits 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. Thereafter, the petitioner shall file a reply within two weeks and after the filing of reply, the respondent is directed to provide personal opportunity of hearing by issuing due notice and after hearing the petitioner in full, shall pass necessary orders in accordance with law. 10. Intervening at this stage, the learned counsel for the petitioner would submit that the petitioner would give a letter to the Bank towards transfer of amount to an extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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