2024 (8) TMI 308

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....J. For the Petitioner : Ayush Shukla For the Respondent : C.S.C. ORDER Heard learned counsel for the petitioner, learned standing counsel who appears on behalf of the State-respondent. This petition has been filed by the petitioner with the following main prayer:- "(i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex- parte dem....

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.... with copies of invoices. On 2.11.2023, a notice was issued under section 61 of the GST Act on the ground of mismatch in the GSTR filed by the petitioner. The petitioner was unable to submit his reply because in the space meant for date and time of personal hearing as mentioned in the notice under section 61 of the GST Act, the words 'NA' was written. The respondents again issued a show ca....

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....d on 19.4.2024 which is challenged by the petitioner alongwith the show cause notice in this writ petition as it is in violation of Principles of Natural Justice as provided under section 75 of the Act. Learned counsel for the respondent has argued on the basis of pleadings on record and also on the basis of instruction that section 61 notice was issued to the petitioner on 2.11.2023, copy of w....

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....ed 23.1.2024 has been filed as annexure to the writ petition. Another application allegedly sent on 15.4.2024 has been filed as annexure 4 to the petition, which application was also not received in the office of the respondents. Annexure 4 to the writ petition on mere perusal would show that the petitioner had demanded time to submit his reply because of marriage ceremony in the family. It has....