9911796707
TMI Blog2024 (10) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s reply - violation of principles of natural justice - HELD THAT:- The documents on record include the petitioner's reply on 20.06.2023. Such reply was referred to in the impugned order and treated as a reply to the show cause notice. Although the petitioner is not blameless in as much as much as the petitioner did not reply to the intimation within a reasonable time or reply to the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner received an intimation in Form GST DRC-01A in December 2022. Such intimation was replied to by the petitioner on 20.06.2023. After issuing a show cause notice on 17.04.2023, the impugned assessment order was issued on 09.10.2023. 2. Learned senior counsel for the petitioner relied on subsection (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 and contended that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in the impugned order and treated as a reply to the show cause notice. Although the petitioner is not blameless in as much as much as the petitioner did not reply to the intimation within a reasonable time or reply to the show cause notice, in view of breach of the mandatory requirement of subsection (4) of Section 75, the impugned order calls for interference. 5. For reasons set out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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