9911796707
TMI Blog2024 (12) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the petitioner may be granted one final opportunity to put forth his objections, which was not objected to by the learned Special Government Pleader for the respondent. Since, the above order is made on the basis of the statement made by the learned counsel for the petitioner that a sum of Rs. 35,95,104/- has been remitted already, the respondent may verify the same. If the statement made by the learned counsel for the petitioner regarding the payment of tax of more than 25% is incorrect, the respondent authority shall intimate the same to the petitioner who shall within 2 weeks from the date of such intimation deposit 25% of disputed taxes. Subject to verification of payment of 25% of disputed taxes or on payment of 25% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a reminder dated 05.04.2024. Neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is also submitted by the learned counsel for the petitioner that the disputed tax works out to Rs. 46,42,658/- and they have already remitted Rs. 35,95,104/-. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies. 4. The learned counsel for the petitioner would place reliance u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, attachments if any, would be lifted. 7. In view there of, the impugned order, dated 26.04.2024 is set aside. The impugned order shall be treated as a show cause notice and the petitioner shall file their objections within a period of two (2) weeks from the date of receipt of a copy of this order. If any such objections are filed within the stipulated period, the respondent shall consider the same and pass appropriate orders in accordance with law after affording the petitioner a reasonable opportunity of hearing. If objections are not filed within the stipulated period, i.e., two weeks from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 8. Accordingly, the Writ Petition stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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