2024 (5) TMI 1138

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....e Petitioner : Mr. S. Shamili For the Respondents : Mr. C. Harsha Raj, (for R1) Additional Government Pleader (Tax) ORDER This Writ Petition is filed challenging the order passed by the respondent dated 12.10.2023 vide proceedings in GSTIN/33AADFH2833D1ZY/2019-20, dated 12.10.2023. 2. The case of the petitioner is that originally the Form GST ASMT- 10 notice was issued on 16.08.2023 an....

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....counsel for the petitioner would vehemently contended that no opportunity was given to the petitioner to putforth their defence. It is the contention of the petitioner that if an opportunity of personal hearing is granted, the petitioner will demonstrate with documentary evidence with regard to the discrepancies between the GSTR-1 statement and the GSTR-3B returns. 4. Learned Additional Governm....

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....ission of the learned counsel for the petitioner that he is ready to submit all the documents along with proper explanation before the first respondent. 7. In view of the same, the impugned order dated 12.10.2023 is set aside and the matter is remanded back to the first respondent for fresh consideration. The petitioner is also directed to submit his reply along with all requisite documents bef....