9911796707
TMI Blog2024 (10) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... der made without taking into account the submissions made during the course of investigation and the payments made already - gross non-application of mind to the material facts on record - violation of principles of natural justice - HELD THAT:- The impugned order 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2018. 2. The impugned order is challenged on the premise that, (a) the impugned order traverses beyond the show cause notice; and (b) the impugned order has made without taking into account the submissions made during the course of investigation and the payments made already. (c) Perusal of the impugned order would show that it is made on a gross non-application of mind to the material facts on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GST, there were several technical glitches in the portal and the assessees 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 submitted that that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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