2024 (11) TMI 335

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.... For the Petitioner : Mr. S. Karunakar For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 31.12.2023 on the premise that the same is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a reg....

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....analysis as per GSTR3B & P & L   2008 2008   4016 5 7 Freight expenses under RCM   2463 2463   4926 6 8 Ineligible ITC/Blocked credit   79837 79837   159674 7 9 Purchase return relevant ITC reversal   16586 16586   33172     TOTAL 11090 457537 4....

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.... thus unable to participate in the adjudication proceedings. It is thus submitted that if the petitioner is provided with an opportunity, he would be able to put forth his case. 4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P. (M....

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....l deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. I....