2024 (8) TMI 1031

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.... W. M. P. Nos. 19650 & 19651 of 2024 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mrs. V. Vijayalakshmi For the Respondents : Mr. T.N.C. Kaushik, AGP (T) ORDER Both an order in original dated 29.12.2023 and an order rejecting a rectification application are challenged in this writ petition. Upon receipt of show cause notice dated 27.09.2023, the pe....

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....voices. She contends that these tax proposals were confirmed without providing a personal hearing. As regards the rectification application, she contends that sufficient documents were annexed along with application dated 21.03.2024 by uploading the same on 26.03.2024. She points out that the order rejecting the rectification application refers to an annexure, but an annexure was not annexed to su....

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....is no infirmity in the order of rejection. 4. On perusal of the impugned order, it is evident that the tax payer&#39;s reply and the documents annexed thereto were considered in respect of each defect dealt with therein. Upon such consideration, tax proposals relating to five defects were withdrawn / dropped. As regards defect no.5, it is recorded that the tax payer produced invoice copies and ....

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....l documents and information would not justify rectification of the order in original given the limited scope of Section 161 of applicable GST enactments. Nonetheless, in order to provide another opportunity to the petitioner to respond effectively to defect nos.5 and 6 in view of the additional documents, re-consideration is necessary in the interest of justice, albeit by putting the petitioner on....