2024 (11) TMI 331

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....& 31445 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader, for R1 ORDER This writ petition has been filed challenging the impugned order dated 26.03.2024 passed by the 1st respondent. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on beh....

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....ering the said aspect, the 1st respondent had uploaded the show cause notice for reversing the 1% of ITC. 4. Further, he would contend that all notices/communications were uploaded by the respondent under the column, viz., "View Additional Notices and Orders", in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these ....

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.... matter back to the respondent, subject to the payment of 10% of the disputed amount by the petitioner. 6. In reply, the learned counsel for the petitioner would submit that since the petitioner falls under the exception carved out in Clause (a) in proviso to Rule 86B of the GST Rules, they are not liable to pay any tax amount. Hence, he requests this Court to grant an opportunity to explain th....

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....stablish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 26.03.2024 passed by the 1st respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 26.03.2024 is set aside and the matter is remanded to the 1st respondent for fresh consideration. (ii) The petitioner shall file their repl....