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TMI Blog2024 (11) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... e - impugned order came to be passed, without affording an opportunity of personal hearing to the petitioner - HELD THAT:- In the present case, the only issue raised by the petitioner is that before issuing the impugned order, no opportunity of personal hearing was provided to the petitioner, but the first respondent passed the impugned order after affording an opportunity of personal hearing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odi Dinakaran Government Advocate ( Tax ) ORDER The present Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the records of the impugned order in GSTIN:33AAHCR8631C1ZK/2018-2019 dated 31.05.2024 under Section 74 of the CGST/TNGST Act, 2017 for the financial year 2018-19 on the file of the first respondent and quash the same. 2. The learned counsel for the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reconsideration. Hence, he prayed to set aside the impugned order. 3. Learned Government Advocate appearing for the respondents would submit that in the present case, pre-show cause notice dated 27.02.2024 was issued and the petitioner refused to file reply to the pre-show cause notice. Hence, show cause notice dated 05.03.2024 was issued by the first respondent. Thereafter, the petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner that, the petitioner is willing to deposit 10% of the disputed tax amount, this Court is inclined to set aside the impugned order dated 31.05.2024. 6. Accordingly, the impugned order dated 31.05.2024 is set aside and remanded the matter back to the respondents on condition that the petitioner shall deposit 10% of the disputed tax demand of the impugned assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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