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2024 (3) TMI 548 - HC - GSTLevy of Penalty u/s 73 - non willful mis-statement - discrepancies found on the returns - Validity of notice uploaded in the common portal and not communicated physically - Works contractor registered with the GST Act, 2017 - HELD THAT:- The petitioner's contention is that he is having all the required documents to substantiate that there is no discrepancy and he is ready to submit the same. The learned counsel has relied on the order of the Division Bench of the Gujrat High Court, wherein, it was held that show-case notice and other related orders in physical form shall be dispatched to the dealers by RPAD, till the technical glitches are cured. Since the petitioner is ready to produce all the necessary documents, the respondent is also inclined to provide one more opportunity to the petitioner. Thus, this writ petition is allowed. The order impugned in this writ petition is set aside and the issue is remanded back to the respondent for fresh consideration.
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