2024 (2) TMI 132

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....or the Respondent : Mrs. K. Vasanthamala, GA ORDER The petitioner assails the assessment order dated 30.12.2023 insofar as it pertains to the tax demand arising out of discrepancies between Form GSTR-1 and Form GSTR-2A. 2. The petitioner states that he is engaged in the business of trading in medical, surgical and diagnostic equipments. Upon receipt of an intimation in Form GST-DRC-01A and a sh....

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....th by making the requisite payments. Therefore, learned counsel submits that the challenge is limited to the first issue pertaining to Input Tax Credit (ITC). On this issue, learned counsel submits that the respondent failed to provide a personal hearing in spite of a request for personal hearing, and that this violates Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Learned coun....

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.....09.2023. The petitioner replied promptly on 30.10.2023 and requested for a personal hearing to enable the petitioner to place relevant documents on record. The record shows that a reminder letter dated 18.12.2023 was issued by the respondent requesting for a reply to the show cause notice and that the petitioner requested for a month's time to do so by reply dated 25.12.2023. The said reply d....