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TMI Blog2025 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... sons - HELD THAT:- The order solely rests on a failure on the part of the taxpayer to respond to the Show Cause Notice [SCN] which had been issued. It is opined that irrespective of whether the assessee had chosen to submit a response to the SCN which was issued or not, the AO was clearly obliged in law to assign and disclose reasons before finalizing the assessment. As is ex facie evident from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST DRC 07 (vide Reference No. ZD070324038158G) dated 20.03.2024 passed by the learned Sales Tax Officer Class II/AVATO, Ward 15 Zone 2, Delhi; (c) pass any other or further order/orders which Your Lordships may deem fit and proper in the interest of justice. " 2. The grievance essentially is in respect of what is described to be an ex parte order of assessment. We find that the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded opportunity to file his objections/reply by dated 10.01.2024. And whereas, the Tax Payer was further provided opportunity u/s. 75(4) of the CGST/DGST Act, 2017, by way of issuing a REMINDER dated 12.01.2024 to submit his reply by dt 25.01.2024 and was also provided a Personal hearing on dt. 30.01.2024 to submit any objections/explanations regarding the aforesaid notice. And whereas, as T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly." 3. As is manifest from the above, the order solely rests on a failure on the part of the taxpayer to respond to the Show Cause Notice ["SCN‟] which had been issued. We are of the considered opinion that irrespective of whether the assessee had chosen to submit a response to the SCN which was issued or not, the AO was clearly obliged in law to assign and disclose reasons before final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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