9911796707
TMI Blog2024 (4) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Mrs.K.Vasanthamala, Government Advocate (T) ORDER An assessment order dated 31.12.2023 is assailed primarily on the ground of breach of principles of natural justice. 2. Pursuant to an audit of the books of account of the petitioner, a show cause notice dated 29.09.2023 was issued. Such notice was replied to by the petitioner on 14.10.2023 and 27.10.2023. The impugned order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity arising upon such reconciliation was remitted under DRC-03. By turning to the tax demand in respect of exempted supply value, learned counsel pointed out that the petitioner submitted sample copies of statement of accounts to establish that the sum of Rs. 43,68,93,176/- was interest income which is exempted under applicable GST enactments. By further submitting that the total documentation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing notice from the respondent, the petitioner issued communication dated 27.12.2023 stating that the petitioner is currently occupied with the filing of the annual returns for financial year 2022-2023 and therefore requires a deferment of the personal hearing scheduled on 28.12.2023. From the impugned order, it appears that this request was not entertained and the order was issued on 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturns. On the other hand, tax payer has failed to reconcile the difference as called for in the notice, that is to say, difference arising out of turnover as per their summary against turnover as per GSTR-1, GSTR-3B and GSTR-9C." Likewise, as regards the petitioner's claim that turnover of Rs. 43,68,93,176/- is exempt, the impugned order records that only sample copies of statement of accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.12.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to submit additional documents in support of its reply within 15 days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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