2024 (6) TMI 1166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 024 - -
GST
Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. P. Jayalakshmi For the Respondents : Mrs.K.Vasanthamala, Govt. Adv. (T) COMMON ORDER By these writ petitions, the order in original dated 30.12.2023 and the consequential recovery notice dated 13.05.2024 are challenged. Upon receipt of show cause notice dated 11.01.2023, the petitioner replied on 08.02.2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner's GSTR 3B returns and the auto-populated 2A was also disregarded. In fact, learned counsel points out that it is recorded in the order that the tax payer did not reply on this point after receipt of the show cause notice. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondents. She submits that principles of natural justice were complied with by issui .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t was referred to. However, a finding was recorded that the interest amount does not tally. On examining the petitioner's reply in comparison with the amounts indicated as payable towards interest, it appears that the amounts tally. As regards the ITC claim, the petitioner's reply has been completely disregarded and a finding recorded that the tax payer did not reply on this point. In thes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X