9911796707
TMI Blog2024 (9) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- Considering the conduct of the petitioner in depositing a part of amount in pursuance of the inspection, to balance the interest of the petitioner and the Revenue Department, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law, within a period of 3 months from today. The impugned order which stands quashed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in defects were pointed out. It appears that in response to the same, the petitioner has paid certain amounts which has been captured in the impugned Assessment Order which reads as under:- For defect No.2 the tax payer paid the tax due of CGST Rs. 16,742/- SGST Rs. 16,742/- through DRC-03 on 19.04.2023 (ARN AD330423029052P) at the time of inspection and proposed levy of interest under section 50( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to have no objections to the reasons stated in the notices. 5. The learned counsel for the petitioner would submit that the petitioner has a fair case to defend and therefore, one more opportunity may be given to the petitioner to respond to the Notices. The learned counsel for the petitioner would further submit that the petitioner may be given a reasonable amount of time as the Court may dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is remitted back to the respondent to pass a fresh order on merits and in accordance with law, within a period of 3 months from today. 8. The impugned order which stands quashed in this order shall be treated as addendum to the Notice in Form GST DRC-01 dated 23.09.2023. The petitioner shall file a consolidated reply within a period of 30 days from today. The petitioner is also directed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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