2025 (6) TMI 1254

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.... 3. The present writ petition has been filed by the petitioner seeking to quash the Order-In-Original No.39/2025-GST (ADC) dated 30.01.2025 passed by the respondent herein. 4. The case of the petitioner is that on perusal of the returns filed by the petitioner, it was found that there has been difference between GSTR1 & GSTR3B filed by the petitioner. The petitioner had declared their tax liability vide filing of GSTR-1 as per Section 37 of the CGST/TNGST Act, 2017 on higher side in comparison to the tax liability discharged vide filing of GSTR-3B as per Section 39 of the CGST/TNGST Act, 2017 for the period July 2017 to October 2020. Hence, the respondent had uploaded the show cause notice as well as notices intimating the petitioner to ....

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....ly submitted that since it is stated by the learned counsel for the petitioner that the entire disputed tax has already been recovered from the petitioner, subject to the verification of the said statement, the prayer sought for by the petitioner may be considered. 7. Considering the submissions made by the learned counsel on either side and upon perusing the materials on record, it is evident that the show cause notice, notices for personal hearing and impugned order were uploaded in the GST Online Portal. 8. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice and notices for personal hearing issued through the GST Online Portal since the same were not served to the petitioner through an....