2024 (9) TMI 226

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.... Nos. 23995 & 23996 of 2024 - -<br>GST<br>Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. Thirumalai Rajagopal For the Respondents : Mr. G. Nanmaran Special Government Pleader [T] ORDER Challenging the impugned Order in reference No.ZD3312232877581 dated 31.12.2023 read with DRC-7 bearing Reference No. ZD3312232877581 dated 31.12.2023 for the F.Y. 2017-18 of the fourt....

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....orm GST DRC-01 for which the petitioner submitted a reply elucidating the circumstances of the inadvertent omission by providing all relevant details pertaining to IGST payment and ITC availment. Without considering the same, the impugned Order came to be passed. Hence, the present Writ Petition. 3. The learned Special Government Pleader appearing for the respondents submitted that as the petit....

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..... The learned Special Government Pleader also submitted that if the relevant Bill of Entries are submitted, the same will be considered by the authorities. 5. Considering the submissions made by the petitioner as well as the respondent, this Court is inclined to set aside the impugned Order and while setting aside the impugned Order, this Court passes the following Order : [i] that the....