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TMI Blog2024 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... order was not preceded by a notice in Form ASMT 10 - violation of principles of natural justice - HELD THAT:- At the same time, it cannot be said that the petitioner was not provided opportunities to contest the tax demand, which arises out of alleged disparity between the GSTR 3B and GSTR 9 returns. A personal hearing was also offered on 22.05.2023. The fact remains, however, that the tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Senthilkumar Ramamoorthy For the Petitioner : Mr. M.A. Mudimannan For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader (Taxes) ORDER In this writ petition, an assessment order pertaining to the assessment period 2017-18 is challenged on the ground that a reasonable opportunity was not provided to the petitioner and that the impugned order was not preceded by a notice in Form ASMT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided before the impugned order was issued. On instructions, he submits that the the petitioner is ready and willing to remit about 5% of the disputed tax demand as a condition for remand. 4. Mr.T.N.C.Koushik, learned Additional Government Pleader, accepts notice on behalf of the respondents. By referring to the impugned order, he points out that the petitioner was provided several opportuniti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and GSTR 9 returns. A personal hearing was also offered on 22.05.2023. The fact remains, however, that the tax demand pertaining to alleged disparity between the monthly and annual returns was confirmed without hearing the petitioner. The petitioner has also offered to remit 5% of disputed tax demand as a condition for remand. When these facts and circumstances are considered cumulatively, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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