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TMI Blog2024 (2) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice - HELD THAT:- The amount communicated in the intimation is much lower than the amount in respect of which the petitioner was called upon to show cause. Similarly, the tax demand under the impugned assessment order is much higher than the amount in respect of which the petitioner was called upon to show cause. The petitioner has also place on record the request for adjour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnology enabled staffing and outsourcing services. As a registered person under applicable GST laws, the petitioner had filed its returns. In relation thereto, the petitioner first received a notice in Form GST ASMT-10. In response, the petitioner requested for an adjournment. Thereafter, an intimation in Form GST DRC-01A dated 11.07.2023 was received by the petitioner in respect of four issues. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax demand in the assessment order shall not be in excess of the amount specified in the notice. He further submits that the tax demand arose on account of the petitioner remitting higher taxes as compared to the taxable supply indicated in the corresponding return. Consequently, he submits that the impugned assessment order is liable to be quashed so as to provide the petitioner an opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which the petitioner was called upon to show cause. The petitioner has also place on record the request for adjournment. As a result of the denial of such request, it is clear that the impugned order came to be issued without considering the submissions of the petitioner. In the overall facts and circumstances, the impugned assessment order calls for interference. 5. Therefore, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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