9911796707
TMI Blog2024 (3) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... nd GSTR-7 returns - inadvertent error in categorizing the nature of transaction in the returns - opportunity of hearing not provided to petitioner - violation of principles of natural justice - HELD THAT:- The documents on record clearly indicate that the petitioner was negligent in not contesting the tax demand. However, it is equally clear that the impugned assessment order was issued without he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law within a maximum period of two months thereafter. Petition disposed off. - Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.S.Sathyanarayanan For the Respondent : Mr.T.N.C.Kaushik, AGP (T) ORDER An assessment order dated 31.10.2023 is the subject of challenge. The petitioner asserts that he had engaged the services of a consultant to handle GST compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entirely on account of an inadvertent error in categorizing the nature of transaction in the returns. 3. On instructions, he submits that the petitioner is ready to remit 10% of the disputed tax demand as a condition for remand. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondent. By referring to the impugned order, he points out that proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner remits 10% of the disputed tax demand as a condition for remand. The petitioner is also submitted to file a reply to the show cause notice within a maximum period of two weeks from the date of receipt of a copy of this order along with 10% of the disputed tax demand. Subject to receipt of the aforesaid, the assessing officer is directed to provide a reasonable opportunity, including a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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