9911796707
TMI Blog2024 (9) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- The petitioner was unaware of the notices issued by the respondent, as they were only uploaded on the GST common portal and were not physically served, thereby depriving the petitioner of an effective opportunity to respond to the show cause notice or to correct the clerical mistake in the GSTR-9 filing. Considering these circumstances, this Court is of the view that allowing the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed seeking to quash the order passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, along with the summary of the order in Form GST DRC-07, dated 24.04.2024, issued by the respondent for the financial year 2018-2019. 2. The learned counsel for the petitioner submits that during the financial year 2018-19, the petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024. The learned counsel further submits that neither the notice nor the reminders were physically served on the petitioner; instead, they were uploaded only on the GST common portal. Thereafter, the respondent passed the impugned order on 24.04.2024, raising a demand of Rs. 2,05,32,993/-. The learned counsel would further submit that the petitioner had already deposited the entire tax with the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... videnced by the timely payments made. However, the impugned order was passed without providing the petitioner with an opportunity for a personal hearing. The petitioner was unaware of the notices issued by the respondent, as they were only uploaded on the GST common portal and were not physically served, thereby depriving the petitioner of an effective opportunity to respond to the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
