2025 (7) TMI 770

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....ri N. Bharathi, for the Petitioner. Shri R. Suresh Kumar, Additional Government Pleader, for the Respondent. ORDER The primordial contention of the petitioner is that pursuant to the Form GST DRC-01 notice dated 21-5-2024, the petitioner had filed his reply in the portal and thereafter, hearings were given on 2-7-2024 and 12-7-2024. The petitioner had filed a detailed reply on 2-7-2024 manually....

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....he order has been passed. Hence, he would submit that the only available remedy to the petitioner is to approach the appropriate authority. 3. I have considered the rival contentions made by the Learned Counsel on either side. 4. Even as per the impugned order, for the hearing notice dated 4-7-2024, fixing the hearing on 12-7-2024, a reply had been manually submitted by the petitioner on 10-7-20....