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K.C. & SONS vs. THE DEPUTY COMMISSIONER (ST) , GST APPEAL & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Pranav Jain
Res. Counsel
G. Nanmaran

Petitioner / Applicant

K.C. & SONS
Respondent THE DEPUTY COMMISSIONER (ST) , GST APPEAL & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 20, 2024
Order No.

W. P. No. 38488 of 2024 And W. M. P. Nos. 41690 and 41693 of 2024

Citation

2024(12) TAXREPLY 12150
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 07.12.2023 on the limited ground that the impugned order suffers from violation of principles of natural justice inasmuch as it does not apply its mind to the material on record while confirming the levy of interest and penalty. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2017-18, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of the returns, it was noticed that there was a mismatch between GSTR 3B and 2A. 3. It is submitted by the learned counsel for the petitioner that a notice in DRC-01A was issued on 02.05.2023 and another notice in DRC-01 with personal hearing notice was issued on 10.05.2023. Further, personal hearing was fixed on 21.06.2023. The petitioner had filed its reply on 09.05.2023, however the impugned order came to be passed on 0....

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