9911796707
TMI Blog2024 (8) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... is. The orders impugned herein indicates clearly that such orders were issued without hearing the petitioner. As regards assessment periods 2017-2018 and 2018-2019, the exemption under Notification No.10/2019 was not available. The petitioner submits that the petitioner agrees to remit 5% of the disputed tax demand as a condition for remand in assessment years 2017-2018 and 2018-2019. As regards the period subsequent thereto, she submits that the petitioner was entitled to exemption under Notification No.10/2019. By taking into account the cancellation of registration with effect from 06.11.2019 and Notification No.10/2019, it is just and appropriate that the petitioner be provided an opportunity to contest the tax demand pertaining to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner referred to the order of cancellation dated 06.11.2019. She submitted that the petitioner was not monitoring the portal in view of such cancellation. She also pointed out that Notification No.10/2019-Central Tax, dated 07.03.2019 (Notification No.10/2019) was issued exempting persons, who are engaged in the exclusive supply of goods and whose aggregate turnover in a financial year does not exceed Rs.40 lakhs, from obtaining registration. By pointing out that the petitioner's turnover did not exceed Rs.40 lakhs in assessment periods 2019-2020 and 2020-2021, learned counsel submitted that it was not necessary for the petitioner to obtain registration. Since the impugned orders were issued without providing a reasonable opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s just and appropriate that the petitioner be provided an opportunity to contest the tax demand pertaining to the respective assessment period, albeit by putting the petitioner on terms with regard to assessment periods 2017- 2018 and 2018-2019. 8. Therefore, the impugned assessment orders are quashed subject to the condition that the petitioner remits 5% of the disputed tax demand as regards assessment years 2017-2018 and 2018-2019 within a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the respective show cause notice within the aforesaid period of two weeks. Upon receipt of the petitioner's reply and upon being satisfied that 5% of the disputed tax demand, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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