2024 (10) TMI 124

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.... Anil Bezawada For M.s.Lavanya P.R. For the Respondent in both W.Ps' : Mr. V.Prasanth Kiran Government Advocate (Taxes) COMMON ORDER These writ petitions have been filed to quash the Orders-in-Original in Form GST DRC-07 bearing reference Nos. ZD330324009770S and ZD3303240101339, both dated 02.03.2024, and to direct the respondent to pass a de novo order. 2. The learned counsel for the pet....

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....ner company, this Court in W.P.Nos.14655 of 2024 and connected matters, by an order dated 13.06.2024, set aside the orders for non-consideration of the petitioner's replies. Hence, the counsel prays for a similar order in these writ petitions. 3. The learned Government Advocate (Taxes) appearing for the respondent also does not dispute this contention. 4. At this juncture, considering the submis....

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....rence of tax liability Rs. 182673/- nor document of proof to substantiate no difference turnover between GSTR 3B and GSTR 1. Therefore the proposal of levy tax Rs. 182673/- is hereby confirmed? Similar findings were recorded in respect of each defect. The petitioner has placed on record the replies to the show cause notice. The petitioner has replied separately to each defect. On examining the r....

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....thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh orders within three months from the date of receipt of additional documents from the petitioner. 6. These writ petitions are disposed of on the above terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. Ev....