2024 (4) TMI 659

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..... turn - belated filing of GSTR 1 by the Supplier - Petitioner unable to upload the reply on the portal - HELD THAT:- The petitioner has placed on record a certificate dated 31.10.2023 from Fivestar Impex India Private Limited stating that the supply was made under invoice dated 01.11.2017. A certificate from Prabhakaran Associates, Chartered Accountant is also on record. The said certificate provid .....

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..... ply. The writ petition is disposed of on the above terms without any order as to costs. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.B.Sivaraman For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader (T) ORDER An order dated 29.12.2023 is challenged in this writ petition. The petitioner received a show cause notice dated 29.09.2023. The said show cause .....

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..... he impugned order, he submits that the petitioner was provided a reasonable opportunity to contest the tax demand and failed to submit a reply through the GST portal. 4. The petitioner has placed on record a certificate dated 31.10.2023 from Fivestar Impex India Private Limited stating that the supply was made under invoice dated 01.11.2017. A certificate from Prabhakaran Associates, Chartered Acc .....

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