9911796707
TMI Blog2024 (7) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Mr. V. Prashanth Kiran, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration by the assessing officer. In such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e confirmed tax demand, interest and penalty 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 opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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