2024 (5) TMI 875

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..... intimation notice and show cause notice did not contain particulars as to how the liability was arrived at - violation of principles of natural justice - HELD THAT:- The documents on record disclose that the petitioner was not heard before the order was issued. It also appears that only the summary of the assessment order was uploaded on the GST portal. In those circumstances, the impugned orders .....

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..... ORDER The petitioner assails an assessment order dated 30.03.2022 and the consequential bank attachment notice dated 30.01.2024. 2. The petitioner asserts that the intimation notice and show cause notice did not contain particulars as to how the liability was arrived at. It is further stated that no personal hearing was provided. Upon receiving the attachment order dated 30.01.2024, the petitioner .....

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..... emits 10% of the disputed tax demand. 5. The documents on record disclose that the petitioner was not heard before the order was issued. It also appears that only the summary of the assessment order was uploaded on the GST portal. In those circumstances, the impugned orders call for interference subject to putting the petitioner on terms. 6. Therefore, the impugned assessment order and the consequ .....

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