9911796707
TMI Blog2024 (6) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... al Goods and Services Tax Act, 2017 - cancellation of GST registration of petitioner on the ground that the petitioner had not filed his returns continuously for a period of six months - HELD THAT:- On examining the orders impugned herein, it is evident that the tax liability was computed on best judgment basis by drawing on the particulars available in the auto - populated GSTR-2A. By using the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand in respect of each assessment period. These matters are remanded for reconsideration. - Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : M/s.G.Vardini Karthik For the Respondents : Mr.C.Harsha Raj, Additional Government Pleader (T) COMMON ORDER Assessment orders under Section 63 of the Central Goods and Services Tax Act, 2017 (the CGST Act) in respect of specific assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry ID does not constitute service of notice as per section 169 of applicable GST enactments. She further submits that the petitioner remitted 10% of the disputed tax demand in respect of each assessment period and endeavored to file statutory appeals. Such appeals could not be filed because of the creation of the temporary ID. In these circumstances, learned counsel submits that the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using the total purchase value as the basis, the taxable value was arrived at and freight and miscellaneous charges and gross profit was added thereon. This exercise was carried out without hearing the petitioner in person and considering the petitioner's objections. 6. In these facts and circumstances, it is just and necessary that the petitioner be provided an opportunity to contest the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice within the aforesaid period of two weeks. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand for each assessment period was received, the first 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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