2024 (4) TMI 613

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....adran For the Respondent : Mr. V. Prashanth Kiran, Government Advocate (Tax) ORDER An order dated 28.12.2023 is challenged on the ground that a personal hearing was not provided after the petitioner's reply to the show cause notice. 2. Upon scrutiny of the petitioner's reply, an intimation was issued to the petitioner on 25.10.2022 pertaining to alleged non-GST turnover. The petitioner....

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....ssued. He also submits that the petitioner's reply was not taken into consideration in the impugned order. 4. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. On instructions, he submits that the petitioner's e-mail dated 05.12.2022 was not received. He also points out that the petitioner did not opt for a personal hearing. 5. Petitioner&#3....

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....r is not sufficient and suffice the purpose. Therefore, the reverse proposed is confirmed under Section 73 of the TNGST Act as follows, Details CGST SCST Reversal of ITC 30,10,77,178/- 30,10,77,178/- Penalty @ 10% 3,01,07,718/- 3,01,07,718/- DRC 07 issued accordingly," The above operative portion of the order does not contain any reasons for rejecting the petitioner's reply. Si....