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TMI Blog2024 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... Senthilkumar Ramamoorthy For the Petitioner in both WP's : Mr.Hari Radhakrishnan For the Respondents in both WP's : Mr.V.Prasanth Kiran, 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 peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. Without prejudice, he submits that the petitioner agrees to remit 5% of the disputed tax demand as a condition for remand. 3. Mr.V.Prasanth 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. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipt thereof and on being satisfied that 5% of the disputed tax demand was received, the first respondent is directed to provide a reasonable opportunity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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