2025 (4) TMI 487

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..... 025 - -
GST
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH For the Appellant : Mr. Bharat Raichandani (in all petitions) For the Respondent : Mr. J. K. Jayaseelan Government Advocate for R2 to R4 (in all petitions) COMMON ORDER The petitioner has preferred these writ petitions challenging the impugned order in Form GST DRC-07 dated 23.08.2024 along with the consequential rejection order of .....

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..... e third respondent passed the order in Form GST DRC-07 dated 23.07.2024, confirming the demand proposed in the show-cause notice under Section 74 of the CGST Act. 3. The main grievance of the petitioner is that the respondent conducted an inspection for the financial year 2019-2020, involving a very similar set of facts and issues. For this, the petitioner had filed a rectification application ag .....

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..... at no reply was filed. 5. Heard the learned counsel for the parties and perused the materials available on record. 6. On perusal of records, it is seen that the respondent issued a show-cause notice dated 14.06.2024, calling upon the petitioner's reply and fixing date of personal hearing on 16.08.2024. The said show cause notice was issued on account of certain defects noticed in excess ITC .....

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..... n a week from the date of receipt of a copy of this order. The third respondent shall consider the petitioner's reply and pass a reasoned and speaking order in accordance with law after affording the petitioner an opportunity of personal hearing, within three weeks thereafter. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
Case laws, Decis .....

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