9911796707
TMI Blog2024 (3) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... demand - No opportunity of personal hearing on request - civil contractor - registered person under applicable GST - HELD THAT:- The documents on record include the petitioner's reply in July 2023. By such reply, the petitioner requested for time to respond to the show cause notice and also expressly requested for a personal hearing. Although the respondent cannot be faulted because the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER These writ petitions are directed against assessment orders dated 23.08.2023 in respect of distinct assessment periods. The petitioner is a civil contractor and a registered person under applicable GST enactments. Pursuant to a show cause notice, the petitioner requested for a month's time to file a reply. The petitioner also requested for a personal hearing. The impugned assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harmapuri District. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. By referring to the impugned assessment orders, he points out the petitioner was offered a personal hearing in August 2023, but that the petitioner failed to avail of such personal hearing. 4. The documents on record include the petitioner's reply in July 2023. By such reply, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The petitioner is permitted to file a reply to the show cause notice within a maximum period of fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders within two months . For the avoidance of doubt, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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