9911796707
TMI Blog2024 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... at no opportunity of personal hearing was provided to the Petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned orders are passed in violation of principles of natural justice and it is just and necessary to provide an opportunity to the Petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 18.04.2024 passed by the 1st Respondent. The impugned order dated 18.04.2024 is set aside and the matter is remanded to the Respondents for fresh consideration on condition that the Petitioner shall pay 10% of disputed tax to the Respondents within a period of four weeks from the date of receipt of a copy of this order and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.04.2024 and the same were uploaded in the GST portal. Since the consultant of the Petitioner had not informed about the said proceedings uploaded in the GST portal, the Petitioner was not aware of the same and hence they failed to file his reply. Under these circumstances, the impugned assessment order dated 18.04.2024 came to be passed by the 2nd Respondent demanding tax along with penalty and interest for the Assessment Year 2018-2019 and the same was also uploaded in the GST Portal. The Petitioner came to know of the aforesaid notices as well as impugned order only after the receipt of the recovery notice dated 25.09.2024 from the 1st Respondent. 5.Further, he would submit that impugned order came to be passed without affording an op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l justice and it is just and necessary to provide an opportunity to the Petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 18.04.2024 passed by the 1st Respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 18.04.2024 is set aside and the matter is remanded to the Respondents for fresh consideration on condition that the Petitioner shall pay 10% of disputed tax to the Respondents within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned order will take effect from the date of payment of the said amount. (ii) The Petitioner shall file their reply/objection along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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