9911796707
TMI Blog2025 (1) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... llenging the impugned order passed by the respondent dated 30.08.2024 relating to the assessment year 2019-20. 3. The petitioner is engaged in a wholesaler/distributor of cement products. The petitioner is a registered dealer under Goods and Services Act, 2017. During the course of Audit Inspection conducted on 24.03.2023, the officers had verified the documents and records filed by the petitioner for FY 2019-20 and had found certain discrepancies as follows: a) Non-filing of returns in FORM GSTR 9 & 9C (Defect No.1) b) Non-payment of tax under RCM for the freight charges (Defect No.2) c) Non-Generation of outward E-way bills (Defect No.3) 4. Learned counsel appearing for the petitioner submitted that the petitioner was served with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad it had been uploaded under the field "Additional Notices and Orders" tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. 7. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables 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 disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted taxes within a week of such intimation. c) On complying with the above conditions, the impugned order of assessment shall be treated as show cause notice and the petitioner shall file their objections within a period of four weeks from the date of receipt of a copy of this order. d) 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. e) If objections are not filed within the stipulated period i.e., four weeks from the date of receipt of a copy of this order or if deposit of 25% is not made within the stipulated period, if not already paid, the impugned order of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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