2024 (4) TMI 156

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..... Mr.Raja.Karthikeyan For the Respondent : Mr.A.Baskaran Additional Government Pleader ORDER Challenging the assessment notice for the 2017-18 dated 28.12.2023, the petitioner has filed this writ petition. 2. The petitioner is an assessee under the GST Act. The petitioner was issued with a show cause notice dated 29.09.2023 by disallowing the carry forward ITC through GST TRAN-I filed in online .....

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..... ly was also received by the Officer on 06.09.2021. However, without considering the materials placed by the petitioner, the present assessment order has been issued stating that the petitioner has not produced any documents as provided under Section 140 (1) of the Act. 4. The learned Additional Government Pleader appearing on behalf of the respondent submits that the documents enclosed by the pet .....

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..... along with the required materials on 04.04.2024. The respondent is directed to consider the same and pass suitable orders on its own merits and in accordance with law after providing due opportunity of hearing to the petitioner within a period of two weeks thereafter. 7. In the result, this writ petition is allowed. No costs. Consequently, connected miscellaneous petitions are closed.
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