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2024 (11) TMI 779

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..... ral justice - It is the case of the petitioner that the reply submitted by the petitioner where the petitioner had claimed the benefit of Circular No.183/15/2022-GST dated 27-12-2022 has not been considered by the officer while issuing Ext.P6 - HELD THAT:- According to the petitioner the declarations required to be produced in terms of the aforesaid Circular was also produced before the officer. H .....

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..... r considering all the contentions taken by the petitioner in the reply / replies submitted by the petitioner. Petition disposed off. - THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADV TOMSON T. EMMANUEL FOR THE RESPONDENT : BY ADV A.K.PREETHA, SC. JUDGMENT The petitioner has approached this court challenging Ext.P6 on a short ground. It is the case of the petitioner that the re .....

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..... he petitioner. 2. The learned Senior Government Pleader sought time to get instructions. However, on going through Ext.P6 order, I am of the view that the matter need not be adjourned to enable the learned Senior Government Pleader to get instructions. In Ext.P6 order the officer had quoted the reply submitted by the petitioner dated 19-07-2024, from which it is seen that the petitioner has specif .....

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..... fore, I have no option but to set aside Ext.P6 and to remit the matter for fresh consideration of the 1st respondent who shall pass fresh orders after affording a further opportunity of hearing to the petitioners after considering all the contentions taken by the petitioner in the reply / replies submitted by the petitioner. I make it clear that I have not expressed any opinion on the merits of th .....

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