9911796707
TMI Blog2024 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the petitioner had filed replies, they were not considered, and the impugned orders were passed without providing sufficient reasons for rejecting the petitioner s explanations. In view of the above, the orders impugned herein are set aside. The petitioner shall file their replies/objections along with any required documents to the respondent within two weeks from the date of receipt of a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent at the petitioner s premises on 03.11.2022, notices in Form GST DRC-01A were issued under Section 74 of the CGST Act. The petitioner filed replies enclosing detailed reconciliations as required by the impugned notices. However, without considering the replies, the respondent again issued show cause notices in Form GST DRC- 01 proposing to demand tax on the same allegations as st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Advocate and the material placed before this Court, it becomes evident that the crux of the issue revolves around the non-consideration of the petitioner s replies. The relevant portion of the order dated 13.06.2024 in W.P.No.14655 of 2024 and connected matters is extracted hereunder: 4. On perusal of the impugned orders, it is noticeable that the petitioner-s reply to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence between the petitioner-s GSTR 3B and GSTR 1 statement, it is noticeable that the petitioner has explained the discrepancy in considerable detail. I find no discussion on the explanation of the petitioner. Instead, it is recorded that the reply is not in order. On account of the failure of the respondent to duly consider the petitioner's reply and record reasons for rejecting such reply, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not considered, and the impugned orders were passed without providing sufficient reasons for rejecting the petitioner s explanations. In view of the above, the orders impugned herein are set aside. The petitioner shall file their replies/objections along with any required documents to the respondent within two weeks from the date of receipt of a copy of this order. Upon receipt, the respondent s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
