2025 (8) TMI 778

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....1258A1Z3 in Reference No. : ZD330125276824C passed by the respondent. 4. The brief facts of the case are that the petitioner is a company doing import and export business. The petitioner has been duly paying the statutory taxes. On scrutinization of the returns filed by the petitioner for the Financial Year 2022-2023, it was found by the Officials that there was a difference between GSTR-3B and GSTR-2B. Hence, 1st respondent vide Show Cause Notice in Form GST DRC-01 dated 07.08.2023, called upon the petitioner to file Reply to the Show Cause Notice and to appear for personal hearing before the respondent on 24.08.2023. 5. Thereafter, the respondent vide Notice dated 29.03.2023, demanded the petitioner to pay taxes on the difference on....

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....d order suffers from violation of the principles of natural justice. 8.1. It is further submitted by the learned counsel for the petitioner that the respondent has initiated the recovery proceedings by attaching the petitioner's Bank Account under Section 79 of the TNGST & CGST Act, 2017. It is submitted that the petitioner's Bank Account has been freezed, due to which, the petitioner has been put to great hardship. 8.2. The learned counsel for the petitioner also submitted that the petitioner is ready and willing to deposit 25% of the disputed tax, in the event, this Court is inclined to quash the impugned order and remand the case back to the respondent for fresh consideration. 9. The learned Government Advocate (Tax) app....