2025 (1) TMI 197

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..... Harsha Raj Additional Government Pleader (Taxes) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) appearing for the first respondent. 2. This writ petition has been filed to quash the assessment order dated 27.04.2024, issued under Section 73 of the CGST Act, 2017, for the assessment year 2018-19. 3. The learned counsel for the petition .....

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..... the first respondent within a time frame to be stipulated by this court. 5. After hearing both sides and upon perusal of the records, it is evident that the petitioner duly filed a reply to the show cause notice on 08.02.2024. However, without considering this reply, the first respondent proceeded to pass the impugned order as if no reply had been submitted, clearly demonstrating a total non-appl .....

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