9911796707
TMI Blog2024 (8) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... Challenge to assessment order - seeking direction to the 1st respondent to remove the attachment of the petitioner's bank account - HELD THAT:- Considering the fact that the impugned assessment order was not at all served on the petitioner in physical form, which is a violation of principles of natural justice and the petitioner came to know about the same only after his bank received a commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER Challenging the assessment order dated 30.12.2023 passed by the 1st respondent and also for a direction to the 1st respondent to remove the attachment of the petitioner's bank account, this writ petition has been filed. 2. The learned counsel appearing for the petitioner submitted that the petitioner, who was a distributor of AIRCEL Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o recover the tax demand. In these circumstances, the petitioner is before this Court. 3. The learned Government Advocate appearing for the 1st respondent submitted that though the notice of personal hearing was uploaded by the 1st respondent in the GST web portal, the petitioner had failed to appear before the 1st respondent for the personal hearing held on 26.10.2023, which resulted in freezing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment order passed by the 1st respondent dated 30.12.2023 and the communication of the 1st respondent to the 2nd respondent dated 20.05.2024 and accordingly, the same are set aside on condition that the petitioner shall deposit 10% of the disputed tax demand, within a period of four (4) weeks from the date of receipt of a copy of this order and thereafter, file a reply within a period of tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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