2025 (1) TMI 884

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.... P.T. Asha For the Petitioner : M/s.A.N.R..Jayaprathap For the Respondents : M/s.TNC.Kaushik, AGP(T) for sole respondent ORDER The Writ Petition is filed to call for the records on the files of the Respondent herein in GSTIN 33AAGCR6798D1Z3/2019-20 dated 06.08.2024 and quash the same. 2. The facts that has given rise to the above Writ Petition is hereinbelow set out:- 2(i).....

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....turns and has been making payments without any default. 2(iii).The petitioner would submit that without serving an intimation in FORM GSTASMT-10, the respondent has directly issued a show cause notice in FORM GRT DRC-01 dated 30.05.2024. The allegation was that there was a mismatch between FORM GSTR2A and GSTR3B. The petitioner had immediately sent a reply to this show cause notice, annex....

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....me towards IGST, CGST and TNGST. Therefore, the very demand and the impugned order passed is in gross violation of principles of natural justice. 3.Heard the counsels on either side. 4.A perusal of the records would indicate that the respondent had issued a summary of show cause notice dated 31.05.2024 to the petitioner for the tax period April 2019 to March 2020 under Section 73 of the TNGS....