9911796707
TMI Blog2024 (10) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... iscrepancy in between Forms GSTR 3B and GSTR 1 - petitioner is not aware about the proceedings initiated by the respondent and that the entire communication has been sent only through portal - violation of principles of natural justice - HELD THAT:- In the instant case, it is seen that notice was issued by the respondent. However, the petitioner did not receive the same. On going through the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference No. ZD330424200278R/2018- 19 dated 25.4.2024 is hereby set aside. The matter is remanded back to the respondent for a fresh consideration on condition that the petitioner shall pay 10% of the total demand before the respondent within a period of four weeks from today - Petition allowed by way of remand. - Honourable Mr. Justice N. Anand Venkatesh For the Petitioner : Mr. S. Durairaj For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner is not aware about the proceedings initiated by the respondent and that the entire communication has been sent only through portal. Hence, the petitioner has contended that the order passed by the respondent is in violation of the principles of natural justice. 4. It is seen from the impugned proceedings that the respondent demanded a sum of Rs. 10,72,818/- towards tax due, intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no mismatch between the outward supplies turnover declared in GSTR - 1 and the outward supplies arrived in GSTR - 3B. 7. This Court has carefully considered the submissions of the learned counsel on either side and perused the materials available on record and more particularly the impugned order passed by the respondent. 8. This Court had an occasion to deal with a similar issue in W.P. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th all the relevant documents within a period of two weeks thereafter. The respondent shall thereafter issue a fresh notice to the petitioner, afford an opportunity of personal hearing and pass final orders within a period of three months thereafter. 10. In the result, this writ petition is allowed with the above directions. No costs. Consequently, the connected WMPs are closed. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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