9911796707
TMI Blog2023 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ petition has been filed challenging the impugned order dated 05.04.2022 passed under Section 74 of the Goods and Services Tax Act, 2017 by the respondents on the ground of violation of principles of natural justice. 2. The petitioner contends that even though they have sent a reply dated 25.02.2022 in Form GST DRC-06 to the show cause notice issued by the respondents dated 17.02.2022, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 was received by the respondents or not. The petitioner has also filed Form GST DRC-06, dated 25.02.2022, which confirms that the reply dated 25.02.2022 sent by the petitioner was received by the respondents. However, as seen from the impugned order dated 05.04.2022, there is no reference to the reply dated 25.02.2022 and the said reply has also not been considered in the impugned order. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents have not considered the reply, dated 25.02.2022, even though the same was received by them, the impugned order, dated 05.04.2022 has to be quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law. 5. For the foregoing reasons, the impugned order, dated 05.04.2022 passed by the respondents is hereby quashed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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