9911796707
TMI Blog2024 (3) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice served on the petitioner by post and not merely uploaded on the GST portal - HELD THAT:- On perusal of the impugned assessment order, it is evident that the petitioner availed of a lower amount as ITC than the amount reflected in the auto-populated GSTR 2A return. In those circumstances, the conclusion that the petitioner wrongly availed of ITC indicates non application of mind. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.V.Prashanth Kiran, Govt. Adv. (T) COMMON ORDER The petitioner assails both an assessment order dated 24.07.2023 and a consequential bank attachment notice dated 26.02.2024. 2. The petitioner is engaged in the business of supply of bricks, blocks, tiles and ceramic goods. The petitioner asserts that he is uneducated and computer illiterate. Therefore, it is further asserted that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plete non application of mind. As regards the liability to pay interest, she points out that the sum of Rs. 3,97,353/- each towards SGST and CGST was remitted on 06.03.2024. In conclusion, learned counsel points out that a sum of Rs. 10,86,310/- was appropriated towards the demand under the impugned assessment order from the petitioner's bank account in the Canara Bank. 4. Mr.V.Prashanth Kiran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, the impugned order calls for interference. 6. Therefore, the impugned assessment order is quashed and the matter is remanded to the assessing officer for reconsideration. The petitioner is permitted to file a reply to the show cause notice dated 24.07.2023 within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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