9911796707
TMI Blog2024 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... as suppression of outward tax supply - HELD THAT:- The impugned order dated 19.06.2023 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19.06.2023 on the premise that the impugned proceedings is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a work contractor and has executed works contract for various Government authorities. He is also registered under GST Act and had also filed monthly returns reporting inward and outward supplies in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essees were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of adjudication. It was further submitted that that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner. If the above deposit is not paid or the objections not filed within the stipulated period, i.e., two weeks and four weeks from the date of receipt of a copy of this order respectively, the impugned order of assessment shall stand revived. 6. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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