2025 (5) TMI 376

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....santhi learned counsel appearing for the petitioner and Ms.Amirta Poonkodi Dinakaran, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the respondent dated 29.08.2024 and the order of rejection of the re....

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....e petitioner-Company for the AY 2019-20 as NIL and proceeded on the pretext that there were mismatches in GSTR1 & GSTR3B therefore, seeking rectification of the said errors, the petitioner filed an Application but the respondent vide order dated 26.12.2024 rejected the Rectification Application on the ground that despite issuance of ASMT-10, DRC-01 and three reminders to the petitioner seeking for....

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....rder of rejection dated 26.12.2024 and remand the matter re-consideration. 5. I have given due considerations to the submissions made on either side and perused the materials available on record. 6.1 In the case on hand, the respondent issued a show cause notice dated 26.04.2023. Unfortunately, the same was unnoticed by the petitioner since the same was uploaded in the GST Portal but not directl....

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....ioner filed an Application but the respondent vide order dated 26.12.2024 rejected the Rectification Application on the ground that despite issuance of ASMT-10, DRC-01 and reminder to the petitioner seeking for petitioner's reply and fixing the personal hearing, the petitioner has neither filed reply nor appeared before the respondent. 6.3 In view of the above, though this Court is not inclin....