9911796707
TMI Blog2024 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - HELD THAT:- On perusal of the impugned assessment order, it is evident that the tax liability and interest and penalty was levied in respect thereof. By taking into account the fact that about 50% of the tax liability was recovered by making an appropriation from the petitioner's bank account, it is just and nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice Senthilkumar Ramamoorthy For the Petitioner : Mr. P. Govarthanan For the Respondent : Mrs. K. Vasanthamala, Govt. Adv.(T) ORDER An assessment order dated 07.06.2023 and the consequential recovery notices and attachment orders are the subject of challenge. 2. The petitioner carries on the business of trading in provisions, vegetables and the like. A show cause notice was issued to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about Rs. 5,39,000/- was appropriated from the petitioner's account in the State Bank of India. He refers to the statement of account to corroborate such contention. Since the petitioner was not heard before issuing the impugned order, he seeks another opportunity and also points out that the petitioner had submitted a reply on 08.03.2024. 4. Mrs.K.Vasanthamala, learned Government Advocate, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking into account the fact that about 50% of the tax liability was recovered by making an appropriation from the petitioner's bank account, it is just and necessary to provide the petitioner an opportunity of being heard. Solely for that reason, the impugned order calls for interference. 6. Therefore, the impugned order dated 07.06.2023 is set aside and the matter is remanded for reconsiderat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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