9911796707
TMI Blog2024 (6) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment orders - opportunity of hearing not provided - breach of principles of natural justice - HELD THAT:- The impugned assessment orders indicate that the petitioner was not heard before such orders were issued. The tax liability arises out of alleged discrepancies between the GSTR 3B GSTR 2A returns or between the GSTR 7 and GSTR 2A returns. If the petitioner had been heard, the petitioner ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... periods are assailed primarily on the ground that principles of natural justice were breached. 2. The petitioner is a Government aided Co-operative Society formed to help small printing press owners in marketing and to provide employment to workers engaged in the printing industry. In relation thereto, pursuant to the respective show cause notice dated 20.07.2023, the impugned assessment orders we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed tax demand as a condition for remand. 6. The impugned assessment orders indicate that the petitioner was not heard before such orders were issued. The tax liability arises out of alleged discrepancies between the GSTR 3B GSTR 2A returns or between the GSTR 7 and GSTR 2A returns. If the petitioner had been heard, the petitioner may have been in a position to place all relevant documents on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing, and thereafter issue fresh assessment orders within a period of two months from the date of receipt of the petitioner's reply. 8. The assessment officer is directed to act on the basis of web copies submitted by the petitioner. 9. These Writ Petitions are disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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