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2024 (4) TMI 774 - HC - GSTValidity Of Order passed - No opportunity of personal hearing - inadvertent error committed while filing the GSTR 3B return was rectified while filing the annual return in Form GSTR 9 and the reconciliation statement in Form GSTR 9C - HELD THAT:- The impugned order reveals that the tax proposal was confirmed on the ground that the petitioner did not file any documents in proof of its reply. The petitioner had annexed the profit and loss account and the GSTR 9 and 9C returns along with reply dated 18.08.2023. In those circumstances, the conclusion that the petitioner did not file any documents cannot be sustained although the petitioner did not file all the documents listed at pages 76 and 77 of the typed set. It is also noticeable that no personal hearing was provided to the petitioner. Therefore, the impugned order calls for interference. Thus, the impugned assessment order dated 30.12.2023 is set aside and the matter is remanded for reconsideration. W.P. is disposed of on the above terms and connected miscellaneous petitions are closed.
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