9911796707
TMI Blog2024 (12) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessment year 2018-2019 - excess claim of input tax credit under reverse charge mechanism - impugned order is challenged on the premise that neither the show cause notice nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - violation of principles of natural justice - HELD THAT:- The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nanmaran Special Government Pleader ORDER The present Writ Petition is filed challenging the impugned order dated 16.03.2024 passed by the second respondent relating to the assessment year 2018-2019. 2. Mr.G.Nanmaran, learned Special Government Pleader (Taxes) takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 19.01.2024, 15.02.2024 05.03.2024 respectively and personal hearing opportunity was also afforded to the petitioner. However, the petitioner had neither filed its reply nor appeared for personal hearing. Hence, the impugned order came to be passed. 5. The impugned order is challenged on the premise that neither the show cause notice nor the impugned order of assessment has been served by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles 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, to which the learned Special Government Pleader appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not filed within the stipulated period, i.e., two weeks and four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand revived. 9. It is submitted by the learned counsel for the petitioner that the petitioner's Bank account has also been attached. Considering the fact that the impugned order itself has been set aside, this Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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