9911796707
TMI Blog2024 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... der and the consequential bank attachment - SCN and impugned order were uploaded in the view additional notices and orders tab of the GST portal - petitioner unaware of the proceedings until the bank account was attached - HELD THAT:- On perusal of the impugned order, it appears that tax liability was imposed on the allegation of sale suppression based on the difference between purchase value and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GA (T) COMMON ORDER By these writ petitions, an assessment order and the consequential bank attachment are challenged. Show cause notice dated 22.09.2023 was issued to the petitioner in respect of discrepancies between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A. Because the show cause notice and impugned order were uploaded in the view additional notices and orders tab o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Kiran, learned Government Advocate, appeared on behalf of the respondent. He submits that principles of natural justice were complied with by issuing show cause notice dated 23.09.2023 and by offering a personal hearing to the petitioner. 4. On perusal of the impugned order, it appears that tax liability was imposed on the allegation of sale suppression based on the difference between purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the bank attachment is raised. 6. W.P.Nos.15744 and 15747 of 2024 are disposed of on the above terms. No costs. Consequently, W.M.P.Nos.17152, 17154, 17158 and 17159 of 2024 are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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