9911796707
TMI Blog2024 (12) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenged on the premise that neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - 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 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to the assessment year 2017-18. 2. The petitioner is engaged in businesses of manufacturing parts and Accessories of the Motor Vehicles of headings 8701 to 8705 Bumpers and parts thereof for tractors and is a registered dealer under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings. 4. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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