9911796707
TMI Blog2024 (6) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice - denial of reasonable opportunity - challenge to assessment order - HELD THAT:- On perusal of the impugned order, it is evident that such order refers to contentions raised in the petitioner's replies. However, it is noticeable from the petitioner's final reply dated 24.02.2024 that the petitioner requested for a personal hearing. Such personal hearing was not granted bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WP's : Mr. C. Harsha Raj, AGP (T) COMMON ORDER Assessment orders relating to assessment periods 2019-20, 2020-21 and 2021-22 are assailed primarily on the ground of denial of reasonable opportunity. The petitioner is a developer who had availed of the benefit of Notification No.03/2019 Central Tax (Rate) dated 29.03.2019 (Notification No.03/2019), and was consequently paying GST at 1%. Pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The next contention of learned counsel is that Notification No.3/2019 sets out the consequences of non compliance therewith. Therefore, the respondent exceeded jurisdiction by applying GST at 5% merely on the allegation of non compliance with Notification No.3/2019. The last contention is that the show cause notice did not contain any of the essential ingredients for invoking Section 74 of applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, learned Additional Government Pleader points out that the petitioner's reply is referred to in the impugned order and that such order contains reasons for rejecting the petitioner's request that GST be imposed at 1% and not at 5%. 4. On perusal of the impugned order, it is evident that such order refers to contentions raised in the petitioner's replies. However, it is noticeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two weeks from the date of receipt of a copy of this order. Subject to the respondents being satisfied that 5% of the disputed tax demand was received, the 2nd respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh orders within three months from the date of receipt of a copy of this order. 7. W.P.Nos.11579, 11591 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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