TMI Blog2024 (2) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... inder notice dated 02.09.2023 also indicates that a personal hearing was being provided to the petitioner on 05.09.2023. As contended by learned counsel for the petitioner, it is no doubt anomalous that such personal hearing was provided before the last date fixed for the submission of a reply. Even so, nothing prevented the petitioner from attending the personal hearing and thereafter submitting a reply to the show cause notice. Admittedly, this was not done - thus the principles of natural justice were not violated. Whether the impugned orders call for interference on any other grounds? - HELD THAT:- The contention of learned counsel for the petitioner that the impugned orders do not contain any findings on the conclusions of the Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o him on 18.10.2022 on the ground that he was facing proceedings both at the instance of Central and State GST authorities. The said writ petition was disposed of by order dated 06.02.2023 by directing the petitioner to appear before the 5th respondent therein on 16.02.2023 so as to raise all objections. 3. The present proceedings originated in the issuance of an intimation in Form GST DRC-01A to the petitioner on 03.02.2023. In the said intimation, the petitioner was informed that the Intelligence Wing had conducted an inspection under Section 67 of the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act) at the registered place of business of the petitioner and had drawn the conclusion that the petitioner had availed Input Tax C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in as much as no details of the supplies or suppliers of the petitioner were set out therein. For all these reasons, he contends that the orders impugned herein call for interference. 5. Mr.Prasanth Kiran, learned Government Advocate (Tax), countered these submissions. He opened his contentions by submitting that the petitioner was provided a reasonable opportunity to meet the allegations in the show cause notice. By making reference to the impugned orders and, in particular, reference 6 thereof, learned counsel submitted that the office reminder notice dated 02.09.2023 was the notice providing an opportunity of personal hearing to the petitioner. By placing the said reminder notice on record, learned counsel pointed out that a personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The taxable person is involved in circular transactions among 4 taxpayers. f. The taxable person has made inward supplies to an extent of Rs. 4,18,39,212.00 from various suppliers whose registration has been subsequently cancelled suo motu by the department or by the suppliers. g. The taxable person in their statement dated 31/08/2021 have stated that the principal place of business at Vadapalani is a residential place which is not used to store the goods and the registered additional place of business at #131/3, Pathapalayam Village, Gummidipundi-601 201 is used as a godown, but, all the e-way bills (inward/outward) are generated to the principal place of business. Further, on inspection of the said additional place of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat took place after the purchase date cannot be a ground for rejection of input tax credit. 11. It has been stated in the intimation that the business place is not sufficient to do the business and the goodown which is registered under the Act was not in existence at the time of inspection. In this regard, we wish to state that initially we thought of storing goods in the godown but, thereafter we decided to sell the goods immediately on receipt of the goods without either unloading or storing the goods in any place and therefore, we did not have any godown and did the business from the principal place of business. The authority may aware that the act cannot compel a person to do business in a particular manner and it is up to the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is whether principles of natural justice were violated. The documents on record disclose that both an intimation and show cause notice were issued and admittedly received by the petitioner. The show cause notice clearly states that the petitioner was being provided an opportunity of personal hearing. Likewise, the reminder notice dated 02.09.2023 also indicates that a personal hearing was being provided to the petitioner on 05.09.2023. As contended by learned counsel for the petitioner, it is no doubt anomalous that such personal hearing was provided before the last date fixed for the submission of a reply. Even so, nothing prevented the petitioner from attending the personal hearing and thereafter submitting a reply to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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