2024 (11) TMI 1399

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY For the Petitioner : Mr. Aparna Nandakumar For the Respondents : Ms. Amirta Poonkodi Dinakaran Government Advocate ( Tax ) ORDER The present Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the records of the impugned order in GSTIN:33AAHCR8631C1ZK/2018-2019 dated 31.05.2024 under Section 74 of the CGST/TNGST Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the disputed tax amount and hence, the order passed by the respondents may be set aside and remanded the matter back to the respondents for reconsideration. Hence, he prayed to set aside the impugned order. 3. Learned Government Advocate appearing for the respondents would submit that in the present case, pre-show cause notice dated 27.02.2024 was issued and the petitioner refused to file reply....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....passed the impugned order after affording an opportunity of personal hearing to the petitioner. However, considering the submission made by the learned counsel for the petitioner that, the petitioner is willing to deposit 10% of the disputed tax amount, this Court is inclined to set aside the impugned order dated 31.05.2024. 6. Accordingly, the impugned order dated 31.05.2024 is set aside and r....