2025 (1) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. The present writ petition is filed challenging the impugned order passed by the respondent dated 30.08.2024 relating to the assessment year 2019-20. 3. The petitioner is engaged in a wholesaler/distributor of cement products. The petitioner is a registered dealer under Goods and Services Act, 2017. During the course of Audit Inspection conducted on 24.03.2023, the officers had verified the documents and records filed by the petitioner for FY 2019-20 and had found certain discrepancies as follows: a) Non-filing of returns in FORM GSTR 9 & 9C (Defect No.1) b) Non-payment of tax under RCM for the freight charges (Defect No.2) c) Non-Generation of outward E-way bills (Defect No.3) 4. Learned counsel appear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under the field "Additional Notices and Orders" tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. 7. The learned counsel for the petitioner would then 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.(MD)No.11924 of 2024 dated 10.06.2024. It was further ....