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TMI Blog2023 (2) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate ORDER This Writ Petition has been filed challenging the impugned assessment order dated 28.12.2022 for the assessment year 2021-2022 on the ground that no personal hearing was afforded to the petitioner in the impugned assessment proceedings. 2. In the impugned assessment order, the tax liability of the petitioner has been determined under the CGST and SGST at Rs.4,44,292/- and a pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the assessee, the petitioner herein. 5. Section 75(4) of the GST Act, 2017 was also interpreted by two Honourable Judges of this Court in their respective decisions. One dated 08.03.2021 passed in W.P.Nos.2049 and 2050 of 2021 and the other dated 06.09.2021 passed in W.P.No.18582 of 2021. In both the aforesaid decisions, the learned Judges of this Court have concurrently upheld that a rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent for fresh consideration on merits and in accordance with law. 8. In the result, the assessment order dated 28.12.2022 is hereby quashed and the matter is remanded back to the respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders within a period of twelve weeks from the date of receipt of a copy of this order, after adhering to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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