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TMI Blog2024 (10) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... erein is to call for the records culminating in first respondent's Assessment Order No.ZD330424197172H dated 25.04.2024 and first respondent's Communication dated 25.09.2024 addressed to the second respondent and quash the same. 4. The case of the petitioner is that he is a retailer who filed his returns for the financial year 2018-2019, furnishing the details of outward and inward supplies, ITC availed, taxes paid etc., in the Financial Year 2018-2019. While so, on 29.01.2022, he was issued with a Show Cause Notice under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act') alleging that there was (1) Difference noticed between GSTR 1 & GSTR 3B and (2) Difference noticed between G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 53,88,494/-. Hence, left with no other alternative, the petitioner has knocked the doors of this Court with the present writ petition. 5. The learned counsel for the petitioner contended that the petitioner filed his reply to the Show Cause Notice, wherein, it is clearly stated that he had mistakenly entered B2C Sales in GSTR 1 and requested to drop the demand. However, neither considering the petitioner's reply nor affording him an opportunity of personal hearing, the first respondent has passed the impugned assessment order, which is in violation of the principles of natural justice. He also contended that based on the communications sent by the first respondent, the second respondent has freezed the Bank Account of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh consideration on condition that the petitioner shall pay 10% of the disputed tax amount to the first respondent, within a period of four weeks from the date of receipt of a copy of this order. After making such payment, the petitioner shall produce the payment proof before the first respondent. (ii) It is made clear that quashing of the impugned orders will come into effect, only from the date of payment of 10% of the disputed tax amount by the petitioner. (iii) The petitioner is directed to file his Reply/Objection along with the required documents, if any, within a period of two weeks thereafter. (iv) On production of aforesaid payment proof, the first respondent shall consider the petitioner's Reply/Objection and pass ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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