2025 (7) TMI 770

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....GST<br>K. KUMARESH BABU, J. Shri 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 file....

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....oduced documents, only based upon which the 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 ma....