2024 (7) TMI 990

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....ent : Mr.T.N.C.Kaushik, AGP (T) ORDER An order in original dated 29.12.2023 is assailed on the ground that the petitioner's reply was not taken into consideration. The petitioner asserts that he ceased to carry on business during financial year 2017-2018 and therefore filed a nil return in Form GSTR 1. Upon receipt of show cause notice dated 23.09.2023 alleging that the petitioner had made p....

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....3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing intimation dated 07.09.2023, show cause notice dated 23.09.2023 and by considering the petitioner's reply dated 24.10.2023. He also contends that the petitioner submitted a brief reply and did not annex any documentary eviden....