2024 (8) TMI 1034

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....rnment Advocate ORDER This writ petition has been filed challenging the impugned order dated 12.12.2023 passed by the respondent. 2. Mr.V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that the ....

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....al hearing was granted by the respondent, however, since the Accountant of the petitioner had resigned from services, the petitioner was not in a position to appear before the respondent for personal hearing. Thereafter, without even considering the reply filed by the petitioner, the impugned order came to be passed by the respondents. Hence, he requests this Court to set aside the impugned order ....

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....AS and Form GSTR 3B, for which the petitioner filed a reply stating that the said difference has occurred since the Form 26AS includes the turn over of three months, viz., April 2017 to June 2017, which is prior to the commencement of GST Regime, whereas, the turnover reported in Form GSTR3B will not include the said period. However, the said aspect was not considered by the respondent while passi....