9911796707
TMI Blog2024 (2) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... orders until she received an oral intimation from the office of the respondent - reversal of Input Tax Credit (ITC) - HELD THAT:- The documents on record disclose that the respondent issued both an intimation in Form GST DRC-01A and the show cause notice in Form GST DRC-01 and reminders before issuing the impugned assessment orders. Admittedly, these notices and assessment orders were uploaded on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of four weeks from the date of receipt of a copy of this order - Petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Sivaraman R. For the Respondent : Mr. C.Harsha Raj, AGP (T) COMMON ORDER In these three writ petitions, separate assessment orders, each dated 08.10.2023, are assailed. 2. The common petitioner states that she is the proprietrix of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eversal of Input Tax Credit (ITC) and that it would be necessary for the petitioner to place relevant documents on record and, if necessary, cross-examine persons whose statements were relied upon by the assessing officer. Therefore, he submits that the appellate remedy would be inadequate for such purpose. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices' tab in the GST portal. Earlier, such notices and orders were uploaded on the 'View Notices' tab. It was also brought to my notice that the GST authorities have redesigned the dashboard of the portal in January 2024 and clearly specified the type of notices and orders which may be viewed under the 'View Notices' tab and the 'View Additional Notices' tab. 6. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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