2025 (5) TMI 1724

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enge in this Writ Petition is to the order dated 18.12.2023 passed by the first respondent in Form GST DRC-01 dated 18.12.2023 and the consequential order in GSTIN:33AAKFH3496B1Z1/2018-19 dated 27.04.2024 and for a further direction to the respondents to furnish details in Auto populated GSTR-2A and thereafter take action in accordance with the provisions of the Goods and Service Tax Act, 2017. 3. The learned counsel for the petitioner would submit that the petitioner's registration was cancelled on 19.12.2018. Subsequently, the first respondent has issued a show cause notice as well as the reminder notices to the petitioner and the same were uploaded in the GST portal. Since the Petitioner's GST registration was cancelled the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 10% of the disputed tax, the prayer sought for by the petitioner may be considered. 6. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. 7. No doubt sendin....