9911796707
TMI Blog2024 (12) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned assessment order as Show Cause Notice and submit their reply/objections along with supporting documents/material, if any, within a period of two weeks from the date of receipt of a copy of this order - the impugned order is set aside - petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Ms. N.V. Lakshmi For the Respondent : Mr. TNC. Kaushik, Additional Government Pleader ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the respondent. 2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself. 3. The present writ petition has been filed by the petitioner challenging the impugned order dated 31.08.2024 on the limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-2020 In view of the above discrepancies, the Assistant Commissioner (State Taxes), Broadway Assessment Circle, had issued the Show Cause Notice in Form GST DRC-01 dated 28.05.2024 to the petitioner. In response to the said show cause notice, the petitioner had filed their detailed Objection dated 29.05.2024 along with the documentary evidences. As a matter of fact, in Column No.7 which provides for Documents indicated that the documents have been annexed by way of e-mail. 5. The learned counsel for the petitioner also drew the attention of this Court to the e-mail dated 27.05.2024 sent by the petitioner to the Assistant Commissioner (State Taxes), Broadway Assessment Circle, which reads as under: Dear Sir/Madam, Thank you so much for gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed before the respondent. 7. The learned counsel for the petitioner has also agreed to furnish the hard/physical copies of the documents relied upon by the petitioner. 8. In view thereof, the impugned order dated 31.08.2024 is set aside. The petitioner shall treat the impugned assessment order as Show Cause Notice and submit their reply/objections along with supporting documents/material, if any, within a period of two weeks from the date of receipt of a copy of this order. On filing of such reply/objections by the petitioner, the respondent shall consider the same and pass appropriate orders on merits and in accordance with law, after affording a reasonable opportunity of hearing to the petitioner, as expeditiously as possible. If the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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