9911796707
TMI Blog2024 (4) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... sonable opportunity to contest the tax demand - validity of assessment order - present writ petition was filed after a bank attachment notice was issued - HELD THAT:- The documents on record include the notice in Form ASMT 10, the intimation and the show cause notice. As a registered person under applicable GST enactments, the explanation of the petitioner that he was unaware of proceedings is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner's reply. As a consequence of the impugned assessment order being set aside, the bank attachment is raised. The petition is disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. V. Vijayal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2024. 2. Learned counsel for the petitioner submits that the limited liability partnership was established in 2019 and that the petitioner was not acquainted with procedures relating to GST compliances. Learned counsel also submits that there is disparity between amounts specified in the ASMT 10 notice when compared with amounts specified in the show cause notice and the impugned order. On instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and appropriate that the petitioner be provided an opportunity to explain the discrepancy after putting the petitioner on terms. 5. Therefore, the impugned order dated 25.10.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. Within the same period, the petitioner is permitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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