9911796707
TMI Blog2024 (6) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... are of such show cause notice and did not reply to the same - HELD THAT:- The petitioner's reply dated 29.07.2022 indicates that the sales turnover as per the return in Form CMP-08 was Rs. 6,37,595/-. In the impugned order, the turnover of Rs. 5,47,405/- was taken into account. It appears that this sum was compared with the purchase value as per the supplier's GSTR 1 statement. The tax pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kaushik, Addl. Govt. Pleader (T) ORDER An order in original dated 18.08.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner is engaged in selling electrical and plumbing hardware. He had opted for the composition scheme and filed annual returns in Form GSTR 4 and quarterly returns in Form CMP-08. Upon receipt of a notice dated 15.07.2022 by registered post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the disputed tax demand as a condition for remand. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He points out that principles of natural justice were complied with by issuing intimation dated 28.04.2022 and show cause notice dated 28.11.2022. 5. The petitioner's reply dated 29.07.2022 indicates that the sales turnover as per the return in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. The petitioner is permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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