2024 (10) TMI 968

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....ST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Adithya Reddy For the Respondents : Mr. T. Ramesh Kutty Senior Standing Counsel and Mr. B. Sivaraman Junior Panel Counsel ORDER This Writ Petition is of the year 2022. 2. The petitioner has challenged the notice in Form GST ASMT-10 bearing Reference DIN:20220259XP000000A285 dated 17.02.2021 and consequential recovery....

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....to the Department. Merely adjustment of credit was required by debiting the same for discharging the tax liability for the period in dispute. 6. It is submitted that subsequently the petitioner has also filed the returns although belatedly on payment of necessary charges as is contemplated under the respective Acts. However, the respondents proceeded to issue a recovery notice dated 14.02.2020 ....

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....ugned order, I am of the view that, the impugned order cannot be sustained in the eye of the law, accordingly, it is liable to be set aside. In the result, the impugned order is set aside and the matter is remitted back to the respondent for reconsideration. While reconsidering the same, after issuing a notice to the petitioner and by giving an opportunity of being heard, the respondent/Revenue ca....

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....072 of 2021, the impugned notice in Form GST ASMT-10 was issued on 17.02.2021, which has been replied by the petitioner on various dates i.e., on 22.02.2021, 04.03.2021 and 04.02.2022 which was thereafter followed in the recovery notice in Form GST DRC-13 issued to the petitioner&#39;s Banker on 11.03.2022. 10. In my view, the relief sought for in this writ petition is without any basis. The pe....