9911796707
TMI Blog2025 (1) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... d - violation of principles of natural justice - HELD THAT:- The petitioner shall treat the impugned order as a show cause notice and file its objections within a period of 4 weeks from the date of receipt of a copy of this order. If any such objections are filed by the petitioner, the respondent shall consider the objections and pass orders after affording the petitioner a reasonable opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Non filing of GSTR 9 and GSTR 9C. 3. It is submitted by the learned counsel for the petitioner that a show cause notice in Form DRC 01 was issued on 16.05.2024, proposing that the petitioner is doing a Residential Real Estate Project (RREP) and have claimed Input Tax Credit on inward supplies which they are allegedly not entitled to. The petitioner responded to the above proposal vide its repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Rules inasmuch as the taxable value of supplies exceeds Rs. 5 Crores. 4. It is submitted by the learned counsel for the petitioner that the difference between the profit and loss account and the returns filed by the petitioner treated as suppression and also non filing of GSTR 9 and GSTR 9C, was never the subject matter of the show cause notice which was issued. It was thus submitted that in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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