9911796707
TMI Blog2024 (1) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Mr. V. Prasanth Kiran, GA ORDER The petitioner assails an assessment order dated 10.08.2023 imposing tax liability of Rs. 1,18,996/-, interest of Rs. 1,13,786/- and penalty of Rs. 20,000/- for the financial year 2017-18. 2. The petitioner asserts that he is engaged in the business of manufacturing and supplying bags He had engaged the services of a GST practitioner, Mr.V.Sahaya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the petitioner be given an opportunity to contest the claim especially considering that the claim is confined to a difference in turnover as between Form GSTR-1 and GSTR-3B. 4. Mr.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He submits that all the notices were put up on the portal of the GST Department and that the non communication thereof by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is abundantly clear that the petitioner did not respond either to the intimation in Form GST ASTM- 10 or to the show cause notice in Form GST-DRC-01. In addition, the petitioner did not attend the personal hearing. The explanation of the petitioner is that the consultant did not keep the petitioner informed. The consultant, in turn, states that the notices were not available on the tab relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing officer and making any submissions in relation thereto. Any such submission shall be made by the petitioner within a maximum period of two weeks from the date of receipt of a copy of this order. The assessing officer is directed to complete the re-assessment within a maximum period of two months from the date of receipt of a copy of this order by issuing a reasoned decision. 10. W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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