9911796707
TMI Blog2024 (9) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... ices - reverse charge mechanism - notices and the impugned order were uploaded on the GST portal, but not communicated through any other mode - violation of principles of natural justice - HELD THAT:- On perusal of the petitioner's annual return, it appears prima facie that the petitioner has provided services on reverse charge basis. It is unclear as to whether other services were provided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 10.11.2023 pertaining to three different assessment periods. The petitioner asserts that he is engaged in the business of providing goods transport agency services, which are with in the reverse charge mechanism as per sub-section (3) of Section 9 of applicable GST enactments. Since the notices and the impugned order were uploaded on the GST portal, but not communicated through any other mode, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further submits that the petitioner was called upon to provide several documents such as the audited balance sheet, trial balance, Form 26AS, Form 3CD, etc., and that the petitioner failed to provide the same. 4. On perusal of the petitioner's annual return, it appears prima facie that the petitioner has provided services on reverse charge basis. It is unclear as to whether other services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand in respect of each period was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders with in a period of three months from the date of receipt of the petitioner's reply. 6. W.P.Nos.10668, 10673 and 10676 of 2024 are disposed of on the above terms. No costs. Consequently, W.M.P.N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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