TMI Blog2022 (9) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the materials, it is seen that the petitioner has filed this writ petition within a period of appeal. Further, the petitioner in his reply filed an annexure showing the difference of calculation. In the impugned order, there is no reason given for why the petitioner's calculation was not considered. The petitioner s submission in the show cause notice reply is that 'by a technical h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader ORDER The petitioner is a proprietor of Jothi agency filed this writ petition seeking for quashing the impugned order in Reference No.ZD330522010718P, dated 23.05.2022. 2. The petitioner purchasing edible oil from the whole sale dealer and doing retail business. The petitioner filed monthly returns, namely, GSTR-1 and GSTR-3B under the Goods and Service Tax Act from 01.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the option of personal hearing. Further, he was not given full particulars and merely given the difference between GSTR-1 and GSTR-3B. On perusal of the records and documents, finding that the classification is also improper, returns are wrongly classified and with regard to the oil seeds and and oleaginous fruits, whether or not broken palm nuts and kernels of seed quality are not provided. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, from the impugned order, it is seen that department has questioned the classification, which needs personal hearing and perusal of the documents and thereafter, detailed order to be passed. 5. In view of the same, this Court finds that by cryptic non-speaking order, an impugned order cannot be passed. Hence, the impugned order is hereby set aside. The petitioner is to be given an oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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