9911796707
TMI Blog2024 (10) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% of the disputed tax demand as a condition for remand - HELD THAT:- On examining the impugned assessment order, it is evident that the confirmed tax demand has arisen entirely on the basis of discrepancies between the GSTR 3B return of the petitioner and the auto- populated GSTR 2A return. It is also evident that the petitioner was not heard before the tax demand was confirmed. The assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. N.Murali For the Respondent: Ms.Amirta Poonkodi Dinakaran, Government Advocate (T) ORDER An assessment order dated 12.01.2023 is the subject of challenge. 2. The petitioner is a registered person under applicable GST enactments. The petitioner is engaged in the business of dealing in motor vehicles' spare parts. Pursuant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepts notice for the respondent. She points out that the petitioner was provided sufficient opportunity to contest the tax demand, and that the same is evident from the documents on record. 5. On examining the impugned assessment order, it is evident that the confirmed tax demand has arisen entirely on the basis of discrepancies between the GSTR 3B return of the petitioner and the auto- populat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is also permitted to submit a reply to the show cause notice dated 03.09.2022 within the aforesaid period of two weeks. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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