2024 (10) TMI 1303

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....r and disposed of vide this common order. 2. Challenging the impugned orders dated 29.04.2024 & 03.09.2024 respectively passed by the first and second respondents, the petitioner had filed these Writ Petitions. 3. The learned counsel for the petitioner submitted that the petitioner is engaged in the business of providing house-keeping, security, catering and transportation services to educational institutions and also engaged in trading textbooks and snacks items. It is stated that the first respondent issued a show cause notice in Form GST DRC-01 dated 14.08.2023, alleging that there are discrepancies in the returns filed by the petitioner for the financial year 2018- 2019. The petitioner also filed a reply to the said show cause not....

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....ers. Therefore, the reason assigned by the petitioner for non-appearance of personal hearing due to change in the new consultant is not acceptable. Hence, he submitted that appropriate orders may be passed by this Court. 5. Heard the learned counsel for the petitioner as well as the learned Government Advocate (Taxes) for respondents 1 & 2 and perused the materials available on record. 6. Considering the submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the petitioner had sent the reply on 14.09.2023 to the show cause notice in Form DRC-01 dated 14.08.2023. However, the petitioner had failed to appear for personal hearing, as the reminder notice and impugned orders were upload....