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2022 (6) TMI 358
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....Petitioner : Mr.S.Ravee Kumar For the Respondents : Mr.R.Siddharth, Government Advocate ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the records of the impugned proceedings of the 1st respondent in GSTIN:33ARHPA1055B1ZP/2019-20 dated 09.12.2021 and quash the same and direct the 1st respondent to allow the petitioner to adjust the credit amount of....
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....petitioner dealer, then only further notice under Section 74(1) should be issued, thereafter, on receipt of reply or otherwise and considering the same, after giving personal hearing, the Revenue should continue to proceed with Section 74 proceedings. 4. Here in the case in hand, in the notice dated 01.11.2021, it is wrongly mentioned as Form GST ASMT-10 and that has been replied on 24.11.2021.....