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TMI Blog2024 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... hnan Ramasamy For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader, for R1 ORDER This writ petition has been filed challenging the impugned order dated 26.03.2024 passed by the 1st respondent. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the 1st respondent. By consent of the parties, the main writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice for reversing the 1% of ITC. 4. Further, he would contend that all notices/communications were uploaded by the respondent under the column, viz., "View Additional Notices and Orders", in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order dated 26.03.2024 came to be passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted amount by the petitioner. 6. In reply, the learned counsel for the petitioner would submit that since the petitioner falls under the exception carved out in Clause (a) in proviso to Rule 86B of the GST Rules, they are not liable to pay any tax amount. Hence, he requests this Court to grant an opportunity to explain their case before the respondent. 7. Heard the learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to set aside the impugned order dated 26.03.2024 passed by the 1st respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 26.03.2024 is set aside and the matter is remanded to the 1st respondent for fresh consideration. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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