TMI Blog2021 (10) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... er has given a reply once again on 14.10.2020 and the said reply was submitted to the respondent Assessment Officer in person and he having received the same has acknowledged by putting his signature and date and this is the evidence from the photocopy of the same filed in the typed set of documents, where the signature of the Assessment Officer can be compared with the signature in the impugned order. Therefore, prima facie, the stand taken by the petitioner has to be accepted. The rule states that show cause notice in DRC-01 Form under Rule 142(1) can be sent through online, but in this case, before such DRC-01 notice sent through online, already a detailed show cause notice had been given, which had been responded towards both the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order afresh by considering the reply dated 14.10.2020 after affording an opportunity of personal hearing as contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 2. The petitioner is an electroplates manufacturing unit and a registered dealer under Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ), vide registration GST No. 33ALDPB3684K1Z6 in the State of Tamil Nadu. 3. While so, in respect of returns pertaining to June 2017, there has been a show cause notice issued by the respondent on 21.05.2019, stating that the petitioner had availed excess ITC to the extent of ₹ 11,19,929/-. In response to the said show cause notice, the petitioner had given a reply on 08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself by putting his signature in the office copy of the assessee. When that being so, the stand now taken by the respondent through the impugned order as if the petitioner has not given any reply to the show cause notice is absolutely unsustainable and therefore, the reply of the petitioner has not been considered, which is a fit case where, this court can show indulgence against the impugned order on the sole ground of non-considering the reply and therefore, the petitioner seeks indulgence of this court. 6. Per contra, Mr.R.Suresh Kumar, learned Government Advocate appearing for the respondent would submit that, the earlier authority, ie., the Assistant Commissioner (ST), Aruppukottai, might have issued a show cause notice on 21.05.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has been transmitted to the present authority, on 21.02.2020, in order to respond the same, the petitioner has given a reply once again on 14.10.2020 and the said reply was submitted to the respondent Assessment Officer in person and he having received the same has acknowledged by putting his signature and date and this is the evidence from the photocopy of the same filed in the typed set of documents, where the signature of the Assessment Officer can be compared with the signature in the impugned order. Therefore, prima facie, the stand taken by the petitioner has to be accepted. 9. However, the learned Government Advocate appearing for the respondent, by relying upon rule 142(1) of the Act has submitted that as per Rule 142(1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-application of mind, as the very detailed reply having been received by the respondent just 5 days prior to the said DRC-01 notice, the said reason ought not to have been stated by the respondent in the impugned order. Therefore, on that ground, this Court feels that the impugned order can very well be interfered with. 11. Accordingly, this Writ Petition is disposed of, with the following direction: that the impugned order is quashed and the matter is remanded to the respondent / Assessment Officer for reconsidering the same. While reconsidering the same, the reply submitted by the petitioner with documents dated 08.10.2020 as well as 14.10.2020, shall be taken into account and in this regard, if any personal hearing is required, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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