2024 (7) TMI 233

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is willing to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- On perusal of the impugned order, it is evident that an audit was conducted and that an audit report dated 22.09.2023 was issued. It is also clear that an intimation and show cause notice preceded the impugned order. In these circumstances, the petitioner cannot be absolved of responsibility as a registered .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onable opportunity was not provided to contest the tax demand on merits. 2. The petitioner is engaged in the wholesale trade of textiles. A detailed notice was issued on 27.09.2023 citing certain defects in the books of account for the assessment period 2017-2018. Such notice was replied to on 04.11.2023. Thereafter, an assessment order was issued on 29.12.2023. The present writ petition was filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r, it is evident that an audit was conducted and that an audit report dated 22.09.2023 was issued. It is also clear that an intimation and show cause notice preceded the impugned order. In these circumstances, the petitioner cannot be absolved of responsibility as a registered person to monitor the GST portal. At the same time, it is noticeable that the tax proposal was confirmed because the petit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X