2023 (7) TMI 1003

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.M.Hariharan For the Respondents : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 3. The petitioner was issued with a notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ten thousand rupees or ten per cent of the tax due from such person, whichever is higher; (b) for reason of fraud or any wilful-misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher." 4. The aforesaid notice in DRC-01A was followed by a personal hearing notice dated 13.02.2023 as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6. Therefore, the impugned order dated 16.03.2023 passed by the first respondent is set aside and the case is remitted back to the respondents for passing de novo order. Impugned order shall be treated as a Show Cause Notice to be read along with the proposals in DRC-01A and GST DRC-01 as mentioned above. 7. The petitioner shall file a reply/file representation within a period of 15 days f....