2024 (10) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emalatha For the Respondent : Mr. T.N.C. Kaushik Additional Government Pleader (T) ORDER The Writ Petition has been filed challenging the impugned proceedings of the respondent dated 30.12.2023 and the consequential order passed under Section 73 of GST Act dated 30.12.2023. 2. Heard the learned counsel for the petitioner and learned Additional Government Pleader (Tax) for the responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion has been filed before this Court. 6. The main ground that was urged by the learned counsel for the petitioner is that the petitioner had appointed tax consultant for verifying and for filing of tax returns and due to the ill health, the tax consultant failed to respond to the notice. The petitioner came to know about the order passed by the respondent only later. The learned counsel, there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner therein by putting the petitioner on terms. In order to maintain consistency, a similar order can be passed in this Writ Petition also. In the light of the above discussion, the impugned order passed by the respondent in Reference Number in GSTIN: 33AAEPE7427R1ZE/2017-18 dated 29.12.2023, is hereby set aside. The matter is remanded back to the file of the respondent for fresh consider....