TMI Blog2024 (8) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... an Special Government Pleader (Taxes) ORDER The challenge made in this writ petition is to the order dated 20.12.2023 passed by the respondent, for the assessment year 2017-18. 2. According to the petitioner, they are a registered dealer on the file of the respondent herein. For the assessment year 2017-2018, the respondent issued a show cause notice alleging certain discrepancies in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.02.2023 on GSTN portal along with documentary evidence to demonstrate that there is no difference between GSTR-3B and GSTR-2A returns. Thereafter, they sought time for production of self-declarations issued by some other suppliers. Without giving time, the respondent passed the order impugned herein appropriating the entire tax, penalty and interest. According to the learned counsel, the funda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 5. Heard the learned counsel on either side and perused the materials available on record. 6. It is the grievance of the petitioner that the respondent has not provided sufficient time to them to furnish the self declarations received from its suppliers and hence, the order passed by the respondent is in violation of the principles of natural justice. It is also submitted that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling, the respondent shall consider the same, after issuing a 14 days clear notice by fixing the date of personal hearing and thereafter, pass appropriate orders on merits and in accordance with law, as expeditiously as possible.
8. Accordingly, the writ petition is disposed of. There is no order as to costs. Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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