2024 (11) TMI 105

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....pugned order under Form GST DRC-07 bearing Ref. No.ZD33042414956E dated 18.04.2024 and consequentially restrain the 1st and 3rd Respondents from proceeding with recovery pursuant to the above Impugned order under Form GST DRC-07 bearing Ref.No.ZD330424149564E dated 18.04.2024 passed by the 2nd Respondent within the time frame as may be fixed by this Court. 2. Mrs.K.Vasanthamala, learned Government Advocate (Taxes) takes notice on behalf of the Respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the Petitioner would submit that in the present case, initially the 2nd Respondent has issued Show Cause Notice to the Petitioner on 30.01.2024,....

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....ng an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Government Advocate (Taxes) has no serious objection. 8. Heard the learned counsel for the Petitioner and the learned Government Advocate (Taxes) for the Respondents and also perused the materials available on record. 9. In the present case, since the show cause notice as well as the reminder notices were uploaded in the GST Portal, the Petitioner was not aware of the same and therefore he is not in a position to file reply for the show cause notice. 10. Further, it appears that no opportunity of personal hearing was provided to the Petitioner prior to the passing of impugned order. Hence, this Court i....