2023 (8) TMI 733

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..... d - opportunity of hearing not provided - HELD THAT:- The Petitioner submitted that the Petitioner will not oppose to participate in the proceeding for assessment, if opportunity of hearing is given to him. The assessment order in Annexure-1 is set aside and the Petitioner may appear before the Assessing Officer on or before 31st May, 2023 and furnish objection, if any. The Assessing Officer s .....

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..... ive Engineer R.W. Division Dhenkanal by the Assessing Authority to recover the amount of demand raised in the assessment order vide Annexure-1. 4. Mr. A.K. Mohanty, learned counsel appearing for the petitioner submitted that though the Registration Certificate bearing GSTIN No.21AHWPD4444J2Z8 was valid, the assessing authority could not have initiated proceeding for Assessment under Section 63 .....

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..... eye of law. 6. At this stage, Mr. A.K. Mohanty, learned counsel for the Petitioner submitted that the Petitioner will not oppose to participate in the proceeding for assessment, if opportunity of hearing is given to him. 7. In view of the above, the assessment order in Annexure-1 is set aside and the Petitioner may appear before the Assessing Officer on or before 31st May, 2023 and furnish .....

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