9911796707
TMI Blog2024 (10) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... An assessment order dated 29.12.2023 is under challenge in this writ petition. 2. The petitioner is a civil contractor and a registered person under applicable GST statutes. Upon scrutiny of returns filed by the petitioner, a notice in Form ASMT-10 was issued alleging discrepancies in such returns. Thereafter, a show cause notice was issued to the petitioner in August 2023. Such show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner had submitted documents such as the audited profit and loss account and balance sheet, audit report in Form 3CB & 3CD, Form 26AS and GSTR 1, 2A and 2B. By contending that no personal hearing was granted, learned counsel submits that if a personal hearing had been granted, the petitioner would have been able to explain the facts and persuade the assessing officer with regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly indicate that the assessment order was preceded by a show cause notice, which indicates that a personal hearing was offered. However, the assessment order also discloses that the petitioner was not heard. The petitioner is a civil works contractor and it is quite common for such civil work contractors to receive payments in the form of mobilization advances and against running account bills. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable opportunity, including a personal hearing, and thereafter issue a fresh assessment order in accordance with law with in a maximum period of two months thereafter. The petitioner is also permitted to submit additional documents, including the documents called for by the assessing officer previously. 8. W.P.No.6773 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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