9911796707
TMI Blog2022 (6) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents : Mr.R.Siddharth, Government Advocate ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the records of the impugned proceedings of the 1st respondent in GSTIN:33ARHPA1055B1ZP/2019-20 dated 09.12.2021 and quash the same and direct the 1st respondent to allow the petitioner to adjust the credit amount of Rs.40,505/- which was blocked and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under Section 74(1) should be issued, thereafter, on receipt of reply or otherwise and considering the same, after giving personal hearing, the Revenue should continue to proceed with Section 74 proceedings. 4. Here in the case in hand, in the notice dated 01.11.2021, it is wrongly mentioned as Form GST ASMT-10 and that has been replied on 24.11.2021. Thereafter, straight away the order under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same, the procedure contemplated especially in the context of Section 74(5) and 74(1) should be strictly followed by giving an opportunity to the petitioner including personal hearing. ● Thereafter, it is open to the respondents to pass orders on the same on merits and in accordance with law. 7. With these observations and directions, this Writ Petition is disposed of. No Costs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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