2023 (7) TMI 96

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....Karunakar For the Respondent : Mr.J.John Rajadurai Government Advocate ORDER The above writ petition is filed for the following relief: "For the issue of a Writ of Certiorarified Mandamus, calling for the records in GSTIN 33ALFPT8101P1ZQ dated 01.08.2022 for tax period 2018-19 issued by the respondent and quash the same as illegal, arbitrary and further direct the respondents to pass an order....

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....r has not responded to the same. Therefore, the proposal was confirmed to recover the sum of Rs. 71,604/- together with penalty of a like amount, under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. 3. The petitioner would submit that though the respondent had found that he had been issued with a notice dated 28.03.2022, and subsequently a show cause notice dated 21.04.2022 propos....

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....ed out that the fact, based on which the show cause notice has been issued that the supplier of the petitioner was non-existent, stands disproved by the fact that the said supplier viz., Sun Steels is registered under GST and they have also paid tax in respect of the supply made to the petitioner. Therefore, had the petitioner been afforded an opportunity of personal hearing, he could have clarifi....