2025 (1) TMI 213

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....ble Mr. Justice J.Sathya Narayana Prasad For the Petitioner : Mr.M.Desingu For the Respondents : Mr.T.N.C.Kaushik Additional Government Pleader (Tax) ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader (Tax) takes notice on behalf of the respondents. With the consent of both parties, this writ petition is taken up for final disposal at the admission stage itself. 2. The pr....

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.... was served upon the petitioner in Form GST DRC-01 dated 22.08.2023 by the first respondent. Further, personal hearing was offered on 22.09.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed. 5. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor t....

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.... arrived at a net difference of turnover for the year 2019-2020 of Rs.77,10,000/- and imposed taxes of Rs.6,93,900/- under CGST and Rs.6,93,900/- under SGST besides interest and penalty are imposed thereon. 6. 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 GS....

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....o weeks from the date of receipt of a copy of this order. b) 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 weeks from the date of receipt of a copy of this order along with supporting documents/material. c) If any such objections are filed, the sa....