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2024 (10) TMI 1517

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..... ar For the Respondent: Mr. V.Prashanth Kiran, GA (T) ORDER An order in original dated 27.12.2023 is assailed on the ground that the petitioner's reply was not taken into consideration. The petitioner is a registered person under applicable GST enactments. The petitioner received a show cause notice dated 30.09.2023 calling upon the petitioner to show cause as to why liability should not .....

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..... 10% of the disputed tax demand as a condition for remand. 3. Mr. V.Prashanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He points out that the petitioner did not enclose necessary documents to discharge the burden of establishing that she was entitled to the ITC availed of. 4. On examining the impugned order, it is evident that the respondent proceeded on th .....

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..... 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 order with in a period of two months from the date of receipt of the petitioner's reply. 7. W.P.No.7545 of 2024 is disposed of on the above terms. No costs. Consequently, W .....

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