9911796707
TMI Blog2024 (12) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 - neither the show cause notices 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 impugned order dated 01.03.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is taken for disposal at the admission stage. 3. The petitioner is a dealer in Electrical and Electronic items and registered under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. Surprise inspection was conducted in the premises of the petitioner on 18.07.2023 and 19.07.2023, the following defects were noticed: (i) List of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon portal. It was further submitted that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings. 5. The issues that arise for consideration in the impugned order is the aforesaid discrepancies. It is also submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit 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 respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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