9911796707
TMI Blog2025 (1) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... rder - respondent's failure to consider the petitioner's reconciliation report - HELD THAT:- The petitioner had not responded to the said notice and therefore a reminder was sent on 06.07.2024. The petitioner had sent a reply to the show cause notice on 06.07.2024 through online portal clearly stating that according to the comparison sheet under the GST system between GSTR 3B Vs. GSTR-2A, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourable Ms. Justice P.T. Asha For the Petitioner : M/s.A.N.R..Jayaprathap For the Respondents : M/s.TNC.Kaushik, AGP(T) for sole respondent ORDER The Writ Petition is filed to call for the records on the files of the Respondent herein in GSTIN 33AAGCR6798D1Z3/2019-20 dated 06.08.2024 and quash the same. 2. The facts that has given rise to the above Writ Petition is hereinbelow set out:- 2(i). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making payments without any default. 2(iii).The petitioner would submit that without serving an intimation in FORM GSTASMT-10, the respondent has directly issued a show cause notice in FORM GRT DRC-01 dated 30.05.2024. The allegation was that there was a mismatch between FORM GSTR2A and GSTR3B. The petitioner had immediately sent a reply to this show cause notice, annexing a detailed reconciliati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very demand and the impugned order passed is in gross violation of principles of natural justice. 3.Heard the counsels on either side. 4.A perusal of the records would indicate that the respondent had issued a summary of show cause notice dated 31.05.2024 to the petitioner for the tax period April 2019 to March 2020 under Section 73 of the TNGST Act, 2017, stating that for the period April 2019 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent would simply state that the reply is not accepted. The reason for not accepting the explanation has not been spelt out in the impugned order. The impugned order is a one line non-speaking order. Such an order cannot be sustained. 6.Therefore, the Writ Petition is allowed, the impugned order is set aside and the matter is remitted back to the respondent to consider the afresh the demand in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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