9911796707
TMI Blog2024 (6) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order and attachment order - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - SCN and impugned order were uploaded on the View Additional Notices and Orders tab on the GST portal, but not communicated to the petitioner through any other mode - Violation of principles of natural justice - HELD THAT:- On perusal of the impugned assessment order, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner : M/s. M. Narasimha Bharathi in both WPs For the R1 R2 : Mr. V. Prashanth Kiran Government Advocate (Taxes) in both WPs COMMON ORDER By these two writ petitions, an assessment order and the consequential attachment order are challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because the show cause notice and impugned order were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter issuing the impugned assessment order. He contends that the petitioner was aware of proceedings at least on 27.12.2023. He also pointed out that the impugned order was preceded by a show cause notice and sufficient opportunity was provided to the petitioner. 5. On perusal of the impugned assessment order, it is evident that the tax proposal pertained to the mismatch between the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner's reply and upon being satisfied that 10% of the disputed tax demand was received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. As a consequence of the impugned assessment order being set aside, the bank att ..... X X X X Extracts X X X X X X X X Extracts X X X X
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