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TMI Blog2024 (10) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... . N.V.Krishnan for Mr. N.V.Balaji For the Respondents: Mr. T.N.C.Kaushik, Addl. Govt. Pleader (Taxes) ORDER The petitioner challenges an order dated 03.10.2023 and the consequential recovery notice dated 03.10.2023. 2. The petitioner is engaged in the trading of dyes and chemicals and he is a registered person under applicable GST enactments. Upon noticing discrepancies in the returns filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand as a condition for demand. 4. Mr. T.N.C.Kaushik, learned Additional Government Pleader (Taxes), accepts notice for respondents 1 and 2. By referring to the impugned order, he submits that the petitioner was provided sufficient opportunity to contest the tax demand. He also points out that an alternative remedy is available to the petitioner. 5. The petitioner has asserted that he is 74 y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order. The petitioner is also permitted to submit a reply to show cause notice dated 12.07.2023 with in the aforesaid period. Upon receipt of the petitioner's reply and on 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 assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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