9911796707
TMI Blog2025 (1) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petitioner is a registered dealer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reconciliation report. However, the petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and March 2020 there was a du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 show cause notice and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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