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TMI Blog2024 (4) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order dated 30.09.2023 is challenged in this writ petition primarily on the ground that the petitioner's reply and documents annexed thereto were not taken into consideration. The petitioner is a registered person under applicable GST enactments. During the assessment period 2018-2019, the petitioner had issued six invoices. While uploading the e-way bills pertaining to above mentioned su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another opportunity to persuade the assessing officer. It is further submitted that there was no suppression of sales. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the petitioner had submitted bills, which did not contain the GST registration number. He further submits that the dispute relates to questions of fact and, therefore, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice in SMS and through mail. The taxpayer not replied. Personal hearing opportunities were offered to the taxpayer for filing their reply along with supportive documents on 23.08.2023 at 11:15 AM, and 25.09.2023 at 11:45 AM through online Goods and Service tax common portal. The taxpayer would have received the notice in SMS and through mail. But the taxpayer have not appeared before the proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is permitted to submit a reply to the show cause notice by enclosing all relevant documents 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 a fresh assessment order within two months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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