9911796707
TMI Blog2024 (7) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ng has not been discussed in the operative portion of the impugned order - HELD THAT:- The fact remains that the petitioner has discharged substantial portion of the demand of Rs. 1,15,98,246/- by depositing Rs. 68,09,076/- for the assessment years 2018-19 and 2019-20. The petitioner has not given proper explanation by way of reply. Only during the course of personal hearing, some attempt was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the respondent for the assessment year 2017-18 to 2021-22. 2. The petitioner has admitted to the tax liability as far as the assessment years 2018-19 and 2019-20 are concerned. The tax amount paid by the petitioner for a sum of Rs. 68,09,076/- has been appropriated in the impugned order towards the tax liability of Rs. 15,47,638/- for the assessment year 2018-19 and Rs. 52,61,438/- for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and GSTR 9. 4. The learned counsel for the petitioner submits that the explanation that was given by the petitioner during the course of personal hearing has not been discussed in the operative portion of the impugned order. 5. I have considered the submissions of the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 6. The fact remains that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reply with a period of 30 days from the date of receipt of a copy of this order. 8. Subject to the above compliance, the respondent shall pass a fresh order on merits and in accordance with law within a period of 3 months thereafter. It is needless to state that the petitioner shall be heard before final orders are passed. 9. The Writ Petition stands allowed, accordingly. No costs. Consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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