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TMI Blog2025 (5) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... KUMAR SINGH AND HON'BLE MR. JUSTICE BISWAJIT PALIT For the Petitioner(s) : Mr. Pranabashis Majumder, Advocate, Mr. Dhruba Jyoti Saha, Advocate. For the Respondent(s) : Mr. P. Gautam, Sr. Government Advocate. ORDER PER 1. All these writ petitions [WP(C) No. 258 of 2025, WP (C) No.259 of 2025, WP (C) No.260 of 2025] relate to the same petitioner concerning proceedings under Section 73 (1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns like GSTR-3B and GSTR-1 and the TDS data of the respective deductors as per Section 51 of the GST Act. Before initiation of proceedings, the petitioner was informed after scrutiny of returns in Form GST ASMT-10 to which he replied in Form GST ASMT-11. However, on being dissatisfied with his reply, the proceedings were initiated by issuance of show-cause notice contained in Form GST DRC-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im liable for enhanced tax, interest and penalty which are contrary to the scheme of the GST Act. Therefore, the respondents may be asked to explain. 3. Mr. P. Gautam, learned Senior Government Advocate submits that the petitioner has approached this Court bypassing the alternative statutory remedy of appeal under Section 107 (1) of the TGST Act. The proceedings have been held after issuance of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments to the petitioner can be a facet of the principles of natural justice which is open for the petitioner to be raised in the appeal along with all other grounds of law and fact as are available to the petitioner. However, on the face of it, it cannot be said that the proceedings suffer from violation of principles of natural justice as the impugned order in original has been passed after issua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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