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TMI Blog2024 (11) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... -19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment dated 24.11.2023 has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - principles of natural justice - HELD THAT:- The impugned order dated 24.11.2023 is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quential rectification order dated 08.05.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the trading business of wire, rods, tubes, plates, electrodes and similar products made of base metal. The petitioner is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original order of assessment. After putting the petitioner on notice, a rectification order was made resulting in a reduction of the tax liability. The petitioner had thereafter filed another rectification petition on 29.06.2024 and the same was rejected vide proceedings dated 12.09.2024. In the meanwhile, recovery proceedings have also been initiated. 4. The impugned order is challenged on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024 . It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. The bank attachment shall be lifted forthwith. 8. Accordingly, the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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