9911796707
TMI Blog2024 (9) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice - HELD THAT:- The petitioner's replies were not taken into consideration while recording the conclusions. Hence, the impugned order is unsustainable. Therefore, impugned order dated 29.12.2023 is set aside and the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was issued in these facts and circumstances on 29.12.2023. 3. Learned counsel for the petitioner invited my attention to the reply dated 19.12.2023 and pointed out that the petitioner had explained the discrepancy between the GSTR 1 and GSTR 3B returns by pointing out that there were double entries in the GSTR 1 statement for the month of October 2017. He further submits that, by subsequent r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice in ASMT-10 dated 18.08.2023. The Taxpayer not yet filed reply in form ASMT-11. Hence a notice in DRC-01 is issued. A summary of the SCN in Form DRC-01 is attached with this show cause notice. INTEREST QUANTIFICATION: As per section 50 of the TNGST act, 2017, INTEREST WORKING:- Tax liability to be paid 18 (CGST/SGST IGST/CESS) INTEREST DUE (CGST/ -------- X -------- X No. of Days Delayed SGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order after taking into consideration the petitioner's replies and any documents annexed thereto. Such fresh order shall be issued within two months from the date of receipt of a copy of this order. 8. W.P.No.9734 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.10770 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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