2024 (10) TMI 1521

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..... espondent: Mr. V. Prashanth Kiran Government Advocate (Tax) ORDER An assessment order dated 07.09.2023 is assailed on the grounds of breach of the principles of natural justice and failure to consider all the GSTR-3B returns filed by the petitioner. 2. The petitioner is a registered PWD contractor, who carried out work for the Gudiyatham Panchayat. The petitioner had engaged the services of a .....

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..... 7,200/-. Therefore, learned counsel contends that the assessing officer erred by only taking into account the petitioner's GSTR-3B return for the month of May for the assessment period 2022-2023. He also submits that the petitioner was not heard before the impugned order was issued. 4. Mr. V.Prashanth Kiran, learned Government Advocate, accepts notice for the first respondent. He points out t .....

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..... noticed that the petitioner was provided multiple opportunities but failed to respond to either the notice in GSTR ASMT-10 or the show cause notice. 6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 7. Under such circumstances, the impugned order dated 07.09.2023 is quashed subject to the .....

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