2024 (9) TMI 1154

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..... notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01 - challenge to assessment order - HELD THAT:- The admitted position is that the petitioner was not heard before the impugned order was issued. It is also clear that this situation was a consequence of the petitioner's failure to respond to the notice in Form ASMT 10 and the show cause notice. The petitioner submits that the p .....

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..... opportunity to contest the tax demand. 2. The petitioner is engaged in the business of whole sale and retail trading of unroasted iron pyrites, pig iron and related products. The petitioner asserts that she was unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01. It is further stated that the petitioner became aware of such proceedings o .....

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..... ctions, learned counsel for the petitioner submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. 7. In view of the fact that the petitioner was not heard before the impugned order was issued, the order calls for interference by putting the petitioner on terms. 8. Therefore, the impugned order dated 28.08.2023 is set aside and the matter is remand .....

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