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TMI Blog2024 (6) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... ner's reply - breach of the mandatory requirement of sub-section (4) of Section 75 of TNGST Act - HELD THAT:- The documents on record include the petitioner's reply on 20.06.2023 and a subsequent e-mail of 23.08.2023 along with the attachments thereto. Such reply was referred to in the impugned order and treated as a reply to the show cause notice. Although the petitioner is not blameless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of the petitioner's reply. In respect of assessment year 2018-19, the petitioner received an intimation in Form GST DRC-01A on 22.12.2022. Such intimation was replied to by the petitioner on 20.06.2023. After issuing a show cause notice on 17.04.2023, the impugned assessment order was issued on 09.10.2023. 2. Learned senior counsel for the petitioner relied on sub-section (4) of Section 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that re-consideration is required. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. By referring to the impugned assessment order, he points out that the petitioner was provided multiple opportunities to contest the tax demand in the form of intimation, show cause notice and the personal hearing opportunities provided even after the issuance of the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within two months from the date or receipt of the petitioner's reply. 6. W.P. No. 7822 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P. Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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