O R D E R

This Writ Petition is filed for issuance of Writ of Certiorari to call for the records leading to the issuance of impugned order reference No.ZD330224024734R dated 05.02.2024 FORM GST DRC-07 along with connected proceedings GSTIN/33ADVP33AKRPD3600L2ZP/2019-2020 dated 05.02.2024, by the Respondent herein and quash the same, and direct to consider the matter afresh, after giving full and fair opportunity to the Petitioner to submit its reply and after offording opportunity of personal hearing to the Petitioner.

2. Mr.V.Prasanth Kiran, learned Government Advocate (Taxes) takes notice on behalf of the Respondent.

3. By consent of both sides, this Writ Petition is taken up and disposed of at the stage of admission itself.

4. The learned counsel for the Petitioner would submit that after the receipt of intimation from the Respondent on 19.05.2024 under Section 74 (5) of the Tamil Nadu Goods and Services Tax Act, 2017, the Petitioner sent his reply on 04.01.2023, along with required documents. Thereafter, DRC-01 notice dated 01.11.2023 was issued to the Petitioner through online mode stating that the required documents have not been uploaded through portal. He further submitted that