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2024 (5) TMI 548 - MADRAS HIGH COURTViolation of principles of natural justice - violation of conditions in Section 65 of the respective GST Acts and that summary of the Show Cause Notice was issued to the petitioner - no prior intimation as is contemplated under Section 65(3) of the Act - HELD THAT:- The allegation that the respondent has violated Section 65 of the respective GST Enactment cannot be countenanced as the petitioner has not only participated in the proceedings before issuance of the Notice in Form GST DRC-01A dated 11.03.2022 but also filed a detailed reply to the Show Cause Notice in Form DRC-01 dated 09.03.2023. What has been enclosed today along with Writ Petition is only the summary of the Show Cause Notice in Form DRC-01 dated 09.03.2023. The summary of the Show Cause Notice, to which, the petitioner has filed reply and additional reply, is itself a detailed Show Cause Notice running to 146 pages. Therefore, the submission of the learned counsel for the petitioner that the respondent has violated the rights of the petitioner cannot be countenanced. Considering the fact that the reply of the petitioner has not been considered by the respondent in detail in the impugned order, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order - petitioner is willing to deposit 10% of the disputed tax amount of Rs. 11,59,31,746/-. The submission stands recorded. Therefore, the petitioner is directed to deposit 10% of the disputed tax amount of Rs. 11,59,31,746/- before the respondent on or before 30.05.2024. Petition disposed off.
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