9911796707
TMI Blog2024 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramamoorthy For the Petitioner : Mr. Rajkumar P. For the R1 : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 28.12.2023 is assailed both on the ground of breach 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 07.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader, accepts notice for the 1st respondent. By referring to the impugned order, he points out that principles of natural justice were complied with by issuing notice in Form ASMT 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 differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted 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 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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