TMI Blog2024 (7) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner in the returns filed in Form GSTR-3B as compared to the auto populated GSTR-2A return for the corresponding period - HELD THAT:- On examining the impugned assessment order, it is evident that the assessing officer did not take into account the reply submitted by the petitioner to the intimation dted 09.12.2022 on 22.12.2022. In addition, no personal hearing was granted to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the business of trading in dyes and chemicals. Pursuant to the surprise conducted at the premises of the petitioner on 27.10.2022, certain defects were pointed out with regard to the difference between the Input Tax Credit (ITC) availed of by the petitioner in the returns filed in Form GSTR-3B as compared to the auto populated GSTR-2A return for the corresponding period. In those circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order. Pursuant to the assessment order, learned counsel also points out that the bank account of the petitioner in the Kotak Mahindra Bank was attached and that monies were appropriated therefrom. 3. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that the petitioner was offered personal hearings on more than one occasion and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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