9911796707
TMI Blog2024 (8) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax demand on merits - HELD THAT:- On perusal of the petitioner's reply, it is evident that the only documents enclosed with such reply are the GSTR 9, GSTR 9C and income tax documents. As contended by learned Additional Government Pleader, it was incumbent on the petitioner to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of providing goods transport services. Consequently, it is stated that the services provided by the petitioner fall within the scope of the reverse charge mechanism. Upon receipt of notice in Form GST ASMT 10 dated 03.07.2023, the petitioner replied on 12.09.2023 by u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a condition for remand. 3. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. By referring to the affidavit of the petitioner, he submits that the case of the petitioner is that he could not avail of the personal hearing since he was suffering from viral fever. On the merits, he submits that the petitioner was under the obligation to establish that the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransport of goods, including corresponding consignment notes, are available with the petitioner. In these circumstances, it is just and necessary to provide an opportunity to the petitioner by putting the petitioner on terms. 5. For reasons set out above, impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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