2024 (9) TMI 429

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..... Pleader (Taxes) ORDER An assessment order dated 21.11.2023 is challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because the show cause notice and impugned order were uploaded on the "View Additional Notices and Orders" tab on the GST portal, but not communicated to the p .....

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..... les of natural justice were complied with by issuing show cause notice dated 22.09.2023 and a personal hearing notice dated 02.11.2023 and by offering a personal hearing on 08.11.2023. 5. On examining the impugned order, it is evident that the tax proposal pertained solely to the alleged wrongful availment of ITC. Learned counsel for the petitioner submitted that the petitioner availed of eligibl .....

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..... to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of three months from the date of receipt of the petitioner's reply. 7. This writ petition is disposed of on the above terms without any order as to costs. Consequently, connected miscellaneous petition is closed.
Case laws, Decisions, Judgemen .....

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