2023 (9) TMI 766

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....haranya Vijay.K For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order Reference No.ZD330323026344W dated 06.03.2023 passed by the respondent. 3. It is the submission of the learned counsel for the petitioner t....

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....tted that since the petitioner neither replied to Form GST DRC-01A notice nor appeared for personal hearing on 10.01.2023, a further notice in Form GST DRC-01 was issued to the petitioner on 18.01.2023. 6. It is further submitted that the issue that arose for consideration in the said Show Cause Notice pertains to denial of Input Tax Credit availed on the strength of the invoices issued by the ....

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....ndent. 11. The petitioner was issued with a Show Cause Notice dated 18.01.2023 in Form GST DRC-01. The petitioner has also replied to the same on 16.02.2023. Along with the reply, the petitioner has requested for a personal hearing while uploading the reply in Form GST DRC-06. 12. In the main body of the reply also, the petitioner has requested for personal hearing before passing any orders ....

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....ake such an extreme view as was contended by the learned Government Advocate for the respondent by applying the ratio therein in the context of GST law would amount to dilution of the safeguards under the statute. The legislature has itself provided for safeguards under the statute at each stage of the proceeding. Therefore, such safeguards cannot be diluted. Further, it would send a wrong signal ....