9911796707
TMI Blog2024 (7) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... he order - violation of principles of natural justice - HELD THAT:- Partial relief granted to the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass a fresh order on merits after giving an opportunity of being heard to the petitioner. The impugned order which stands quashed in this order shall be treated as Addendum to the show cause notice, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 07.06.2022 and the same is pending. In this connection, a reference was made to Paragraph No.5 of the affidavit filed by the petitioner, which reads as under:- ''5. I submit that it is pertinent to state here that for the same subject assessment year i.e., 2017-18, prior to this impugned assessment order, this same respondent also passed assessment order vide in GSTIN: 33AAQFS2357C1Z9/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022, levying interest under Section 50 of the respective GST Enactments. 4. The learned counsel for the petitioner submits that the petitioner was unaware of the above said order and had assumed that the issue was covered by the earlier order passed on 29.04.2022. The learned counsel for the petitioner further submits that the petitioner may be given one opportunity to explain the case with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to be paid by the petitioner will be subject to final appropriation in the appeal filed by the petitioner against the Assessment Order dated 29.04.2022. It is therefore submitted that this Writ Petition is liable to be dismissed. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 8. Having con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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