9911796707
TMI Blog2024 (10) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of petitioner's GST registration without proper opportunity to contest the tax demand - HELD THAT:- On examining the impugned order, it is evident that the tax proposal pertains to a comparison of the taxable supplies reported in the GSTR-3B returns of the petitioner and Form 26AS as well as the annual return. The impugned order records that the tax proposal is confirmed as the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30.10.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that it stopped business operations in Chennai from November, 2020 and that the GST registration of the petitioner was cancelled by order dated 16.11.2020 with effect from 01.07.2020. By asserting that the petitioner was unaware of proceedings on account of such cancellation, the present wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pursuant to an inspection and not at the instance of the petitioner. 5. On examining the impugned order, it is evident that the tax proposal pertains to a comparison of the taxable supplies reported in the GSTR-3B returns of the petitioner and Form 26AS as well as the annual return. The impugned order records that the tax proposal is confirmed as the petitioner did not lodge objections. By takin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order with in a period of three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the bank attachment is raised. 7. This writ petition is disposed of on the above terms without ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
