2024 (2) TMI 998

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..... Senthilkumar Ramamoorthy For the Petitioner : Mr. E. Sathiyaraj Mr. R. Anishkumar For the R1 & R2 : Mr. T.N.C. Kaushik, Additional Government Pleader (T) ORDER The petitioner assails an assessment order dated 14.07.2023 and the consequential attachment notice dated 21.12.2023. 2. The petitioner asserts that he had filed the requisite GST returns and was unaware of the intimation, show cause .....

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..... ounsel also refers to the screenshot of the GST portal and contends that the screenshot provides evidence that there is no shortfall when the GSTR-1 and GSTR-3B returns are compared. Without prejudice, he submits that the petitioner will remit 10% of the disputed tax demand if provided another opportunity before the assessing officer. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, ac .....

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..... eceded it, however, it is noticeable that the impugned order is unreasoned. It is also noticeable that the ingredients of Section 74 are not satisfied. For these reasons, the orders impugned herein warrant interference, albeit by putting the petitioner on terms. 7. For reasons set out above, the assessment order and the consequential attachment notice are quashed subject to the condition that the .....

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