9911796707
TMI Blog2024 (10) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... time to respond to the show cause notices and that no personal hearing was offered - violation of principles of natural justice - HELD THAT:- The documents on record clearly indicate that the show cause notice was issued on 20.09.2023 and the impugned assessment orders on 28.09.2023. The time provided to the petitioner appears to be inadequate. In addition, the summary of the show cause notice do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner assails assessment orders issued on 28.09.2023 in respect of assessment years 2020-2021 and 2021 2022, respectively. 2. The petitioner was issued a notice in Form GST ASMT-10 in July 2023 with regard to alleged discrepancies in the returns filed by the petitioner. Such notice was not replied to. Thereafter, an intimation in Form GST DRC-01A was issued to the petitioner in September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate submits that the petitioner was provided sufficient opportunity at those stages. By admitting that no personal hearing was offered, learned Government Advocate submits that the petitioner is liable to be put on terms as a condition for remand. 5. On instructions, learned counsel for the petitioner submits that the petitioner is agreeable to remit 10% of the disputed tax demand as a condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted tax demand in respect of each assessment year as agreed to. The petitioner is also permitted to submit a reply to the show cause notices with in a period of two weeks from the date of receipt of a copy of this order along with 10% of the disputed tax demand. Upon receipt of such reply and upon being satisfied that 10% of the disputed tax demand in respect of the relevant assessment year was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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