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TMI Blog2024 (7) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... Vasanthamala, Govt. Adv. (T) ORDER An order dated 26.12.2023 is assailed both on the ground that a personal hearing was not offered and on the ground that the petitioner's reply was disregarded. 2. The petitioner is engaged in the execution of road contracts and civil contracts for the Highways Department of the State of Tamil Nadu. The petitioner received a show cause notice dated 14.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not taken into consideration. Since the impugned order was issued by disregarding these responses, the present writ petition was filed. 3. Learned counsel for the petitioner referred to the reply dated 12.12.2023 and pointed out that the petitioner had explained the disparity between the turnover reported in returns filed under the GST enactments and the turnover reflected in the profit and lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided to the petitioner under personal hearing notice dated 03.10.2023. 5. Upon examining the petitioner's reply dated 12.12.2023, it follows that the explanation of the petitioner is that the turnover of Rs.6,73,26,009/- is attributable to the pre-GST period running from 01.04.2017 to 30.06.2017. It also appears that the petitioner did not place on record documents to establish that this tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had annexed documents to substantiate the reply. The said reply was disregarded on the ground that the tax payer had not proved whether the suppliers had filed GSTR 1 return in relation to such invoices. 7. Significantly, it is noticeable that no personal hearing was offered after the petitioner submitted a reply dated 12.12.2023. When all these facts and circumstances are considered cumulat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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