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2024 (4) TMI 775

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..... Violation of principles of natural justice - non-speaking order - period between July 2017 to March 2018 - HELD THAT:- It is noticed that the impugned order is not a speaking order. It has also not considered the reply filed by the petitioner on 01.11.2023 which has been referred to in Item No.3 in the reference column to the impugned order. As the impugned order is without proper reasoning, it is .....

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..... .2023 and to notice in DRC-01 dated 16.09.2023 on 01.11.2023. However, the respondents have proceeded to pass the impugned order The operative portion of the impugned order reads as under: Tax period (JULY 2017-MARCH 2018) Financial Year - 2017- 2018 Sir, Tvl. SRI RAHAVENTHER INDUSTRIES, doing business at 2/862, AR NAGAR EXTENTION, KADACHANENDAL, KADAKINARU, Madurai, Tamil Nadu, 625107 is a regist .....

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..... T CGST SGST/UTGST CESS 1 2 3 4 5 6 7 8 9 Deliberately left blank Details CGST ITC (Rs.) SGST ITC (Rs.) IGST ITC (Rs.) Deliberately left blank The same reference was informed to you through as per the reference cited. On receipt of the ASMT-10 notice, You have neither filed any objections nor have paid the tax due along with the corresponding Interest amount. Hence it is construed that, you have no .....

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..... missioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited , reported in 2020 SCC OnLine SC 440. . He submits that the petitioner has not replied and therefore the impugned order is not liable to be quashed. 4. Considered the submissions of the learned counsel for the petitioner and the respondents. It is noticed that the impugned order is not a speaking order. It h .....

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