9911796707
TMI Blog2024 (7) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order was issued without providing a personal hearing to the petitioner - HELD THAT:- On examining the impugned order, it appears that a personal hearing was not offered because the petitioner did not request for a personal hearing. As per sub-section (4) of Section 75 of applicable GST enactments, a personal hearing is required to be provided either if requested for or if an order adverse to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Govt. Adv. (T) ORDER An assessment order dated 27.04.2024 is challenged on the ground that the petitioner was not provided a personal hearing. Pursuant to show cause notice dated 27.12.2023, the petitioner filed a reply dated 23.01.2024. The impugned order was issued thereafter without providing a personal hearing to the petitioner. 2. Learned counsel for the petitioner submits that tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply, he points out that the petitioner did not state that the available ITC and the ITC availed of tallied. 4. On examining the impugned order, it appears that a personal hearing was not offered because the petitioner did not request for a personal hearing. As per sub-section (4) of Section 75 of applicable GST enactments, a personal hearing is required to be provided either if requested for or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y relating to the IGST component is concerned. As a consequence, the matter is remanded for reconsideration. The petitioner is permitted to file an additional reply within the aforesaid period. Upon receipt thereof and upon being satisfied that a sum of Rs. 75,000/- in respect of IGST was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a person ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
