9911796707
TMI Blog2024 (10) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner in any of the other modes specified in Section 169 of the applicable GST statutes - violation of principles of natural justice - HELD THAT:- The documents on record clearly indicate that an intimation and show cause notice preceded the assessment order. The records also disclose that personal hearings were offered to the petitioner. In these circumstances, the explanation of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents: Mr. C.Harsha Raj, AGP (T) COMMON ORDER The petitioner assails an order dated 31.08.2023 primarily on the ground that principles of natural justice were breached. The petitioner is a registered person under applicable GST statutes. Pursuant to an inspection carried out at the registered place of business of the petitioner in November 2022, proceedings were initiated by issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Pleader, accepts notice for the respondents. He points out that the assessment order was preceded both by an intimation and a show cause notice and that such assessment order was issued in August 2023. He also points out that the petitioner was offered personal hearings on at least two dates and this would be evident from the impugned order. 4. The documents on record clearly indicate that an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand with in a period of three weeks from the date of receipt of a copy of this order. The petitioner is also permitted to reply to the show cause notice with in the above mentioned period of three weeks. Subject to the receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the assessing officer is directed to provide a reasonable opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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