2024 (10) TMI 1512

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..... (T) ORDER An assessment order dated 29.12.2023 is challenged on the ground that the relevant exemption Notification was not taken into consideration. 2. The petitioner asserts that she owns about seven lorries and that the services provided by her are not liable to be taxed in her hands under applicable provisions of GST enactments. She further submits that a notice in Form GST ASMT-10 was rec .....

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..... spondent. He submits that the petitioner was provided a reasonable opportunity and, in fact, replied to the show cause notice and attended the personal hearing. Therefore, he submits that no interference is warranted. 5. The petitioner has placed on record the reply dated 22.12.2023 to the show cause notice. The said reply does not contain any indication that any documents were annexed thereto. I .....

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..... in support of the contentions raised in the reply with in the aforementioned period. 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 opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order with in a period of tw .....

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