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2024 (3) TMI 777 - HC - GSTRectification of errors in filing GST Returns - Error on the part of the petitioner while submitting its GST returns for the period July, 2017 i.e., at the stage when GST law was at its primitive stage upon being implemented with effect from 01.07.2017 - HELD THAT:- HELD THAT:- Taking note of the fact that the impugned order being totally silent about the contentions and submissions made by the petitioner in its reply to the show cause notice; it is inclined to interdict the impugned order and setting aside the same further remitting the matter back to respondent No. 1 for reconsideration of the submissions of the petitioner that were raised in its reply to the show cause notice and to pass orders afresh. It is directed that respondent No. 1 may grant fresh personal hearing to the petitioner. In order to avoid further delay, the petitioner are directed to remain present before the authority concerned on 27.02.2024, for which there would not be any necessity of issuance of a fresh notice by the authority concerned. Petition allowed by way of remand.
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