9911796707
TMI Blog2024 (12) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment have 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 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four (4) weeks from the date of receipt of a copy of this order. On complying with the above condition, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is registered under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, on verification of the petitioner's return, it was found that there were discrepancies between GSTR-01 and GSTR-3B and between the GSTR-2A and GSTR-3B. Subsequently, a notice was issued to the petitioner in ASMT-10 dated 10.12.2021, followe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity, they would be able to explain the alleged discrepancies. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the respondent 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, i.e., four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 6. 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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