9911796707
TMI Blog2024 (10) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... eady rectified/reversed by the petitioner during the monthly returns filed in the subsequent months and to the extent GSTR-3B was also filed, however, the respondent, without considering the said aspect, as if, the petitioner has availed ITC in entirety, passed the impugned orders towards tax liability as well as equivalent amount towards penalty/interest. Though the petitioner filed Applications dated 04.05.2024 and 12.07.2024 setting out such details along with relevant documents and sought for rectification, the respondent, without any application of mind, rejected the Applications by virtue of the impugned orders dated 10.05.2024 and 27.08.2024 respectively. Therefore, this Court is of the view that the impugned orders are nothing but a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the monthly returns filed for the subsequent months, hence, the petitioner filed Applications dated 04.05.2024 and 12.07.2024 setting out such details along with relevant documents, and sought for rectification, however, the respondent rejected the Applications by virtue of the impugned orders dated 10.05.2024 and 27.08.2024 respectively. Hence, the petitioner is constrained to approach this Court seeking for appropriate relief. 3.1 Therefore, the learned counsel would submit that the impugned orders suffers from violation of principles of natural justice as the petitioner has not been heard before passing such orders. 4. Mr.G.Nanmaran, the learned Special Government Pleader (T) for the respondent justified the impugned orders passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with relevant documents and sought for rectification, the respondent, without any application of mind, rejected the Applications by virtue of the impugned orders dated 10.05.2024 and 27.08.2024 respectively. Therefore, this Court is of the view that the impugned orders are nothing but an outcome of total non application of mind and also suffer from violation of principles of natural justice, as the petitioner has not been heard before passing such orders. Hence, this Court is inclined to set aside the same. 6.1 Accordingly, this Court passes the following orders/directions:- i) The impugned orders dated 23.04.2024 as well as the Rejection Orders dated 10.05.2024 and 27.08.2024 respectively are set aside. ii) Consequently, the matters are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
