2024 (2) TMI 555

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..... r sub-section (4) of Section 75 of GST Act - breach of principles of natural justice - HELD THAT:- On examining the impugned assessment order, it is evident that such order was issued in view of the fact that the petitioner did not reply to the show cause notice. From the documents on record, it also appears that the petitioner was not provided a personal hearing, including by reminder dated 14.07 .....

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..... ses, which carries on business of trading in milk products and electrical products. By asserting that the GST practitioner engaged by the petitioner met with an accident, it is stated that the petitioner was unaware of the intimation, show cause notice and impugned order until the petitioner received a call with regard to amounts due and payable as per the assessment order. 3. Learned counsel for .....

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..... viding a personal hearing to the petitioner, impugned order calls for interference. 6. Consequently, impugned order dated 25.07.2023 is quashed and the matter is remanded for re-consideration. The petitioner is permitted to file a reply to the show cause notice within a maximum period of ten days from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is direc .....

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