9911796707
TMI Blog2024 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... - difference between the turnover reflected in Form 26 AS and the turnover reflected in the petitioner's GST returns - HELD THAT:- It is evident that tax liability was imposed on the petitioner on the difference between the turnover reflected in Form 26 AS and the turnover reflected in the petitioner's GST returns. Learned counsel for the petitioner explained this difference by pointing ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of principles of natural justice and on the ground of non application of mind. The petitioner had filed returns under applicable GST enactments for assessment period 2017-2018. Pursuant to show cause notice dated 07.08.2023, the impugned order was issued on 28.12.2023. 2. Learned counsel for the petitioner submits that GST enactments came into force on 01.07.2017. Therefore, he submits that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 10 dated 05.07.2023, show cause notice dated 07.08.2023 and a personal hearing notice dated 15.09.2023. 4. On examining the impugned order, it is evident that tax liability was imposed on the petitioner on the difference between the turnover reflected in Form 26 AS and the turnover reflected in the petitioner's GST returns. Learned counsel for the petitioner explained this difference by poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was received, the 1st 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 months from the date of receipt of the petitioner's reply. On account of the assessment order being set aside, the bank attachment is raised. 6. The writ petition is disposed of on the above terms without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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