9911796707
TMI Blog2024 (3) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. In these circumstances, as a registered person, the explanation provided by the petitioner for not responding to these notices is not convincing. On examining the impugned assessment order, it is clear that the petitioner was not heard. It is also clear that the assessing officer relied on information available on a particular website on the internet to attribute values to materials used in construction. If the petitioner had been heard, the petitioner would have able to place relevant materials on record to endeavor to convince the assessing officer that the values estimated by him are incorrect. In these facts and circumstances, the impugned assessment orders warrant interference, albeit by putting the petitioner on terms. The impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y ground of challenge is that notices were not served in accordance with Section 169 of applicable GST statutes. With specific reference to sub-section (2) thereof, learned counsel contends that the date of service of communications uploaded on the GST portal is not specified therein. He further submits, on the merits of the disputes, that the assessing officer proceeded on the basis of assumptions. In specific, he points out that the assessing officer relied on materials available on the internet and attributed values to material used in construction and thereby arrived at the petitioner's turnover. By contending that this method is completely arbitrary and untenable, learned counsel assails these orders. 3. Mr.C.Harsha Raj, learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit available in the electronic credit ledger of the petitioner. The petitioner is also permitted to submit replies to the show cause notice within a maximum period of fifteen days from the date of receipt of a copy of this order. Subject to the receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was duly adjusted from the electronic credit ledger of the petitioner in respect of each assessment year, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order in respect of each assessment year. As a consequence of the assessment order being quashed, the recovery notice does not survive and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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