9911796707
TMI Blog2024 (10) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... nd GSTR-1 returns - petitioner was unaware of the initiation of proceedings by issuing a notice in Form ASMT-10 followed by the intimation and show cause notice since such notices were uploaded on the view additional notices and orders tab of the GST portal - violation of principles of natural justice - HELD THAT:- As a registered person, the petitioner is under an obligation to monitor the GST po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod - Petition disposed off. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms. P.Jayalakshmi for Mr. J.Nandakumar For the Respondents: Mr. C.Harsha Raj, AGP (T) ORDER An assessment order dated 23.08.2023 is the subject of challenge in this writ petition. The petitioner asserts that he is a registered person under applicable GST enactments. It is further stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally when the percentage of difference is below 20%. If provided an opportunity, it is submitted that the petitioner would be able to satisfy the assessing officer with regard to such alleged discrepancy. On instructions, learned counsel also submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.C.Harsha Raj, learned Additional Government Plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to contest the tax demand, albeit by putting the petitioner on terms. 5. For reasons set out above, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand with in a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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