9911796707
TMI Blog2024 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... na Nandakumar For the Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader (Tax) ORDER An assessment order dated 26.04.2023 is assailed both on the ground of breach of principles of natural justice and on the ground that the petitioner discharged the tax liability in full. 2. The petitioner asserts that GST was originally payable in respect of civil contracts at the rate of 12% and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Mr. T.N.C. Kaushik, learned Additional Government Pleader accepts notice for the respondent. By referring to the impugned order, he submits that principles of natural justice were complied with by issuing intimation dated 29.11.2022, show cause notice dated 19.12.2022 and by issuing a personal hearing notice. 4. The petitioner has placed on record the GSTR 3B return for the month of February ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said 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, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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