9911796707
TMI Blog2024 (6) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable opportunity to contest the tax demand on merits - unaware of proceedings culminating in the impugned order - notice and orders were uploaded on the view additional notices and order tab of the GST portal and not communicated to the petitioner through any other mode - reversal of ITC - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal pertained exclusively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . C. Harsha Raj, AGP (T) ORDER An order in original dated 27.09.2023 is challenged on the ground of denial of a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culminating in the impugned order until receipt of information regarding the attachment of the petitioner's bank account in March 2024. The reason for not being aware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epts notice for the respondents. He points out that the impugned order was preceded not only by a notice in Form ASMT 10 and a show cause notice, but also by personal hearing opportunities. 4. On perusal of the impugned order, it is evident that the tax proposal pertained exclusively to supplies received from Kiran Distributors. The petitioner has placed on record copies of relevant invoices issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the bank attachment stands raised. 6. W.P.No.11949 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.13035, 13036 and 13037 of 2024 are c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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