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2024 (4) TMI 777 - HC - GSTValidity of impugned assessment order - reply to SCN given or not - violation of principles of natural justice - HELD THAT:- The petitioner is a small time contractor who has incurred the liability in the impugned order for a sum of Rs. 2,77,524/-. The petitioner has also been imposed with penalty of Rs. 27,752/- and interest of Rs. 15,192/-. It appears that petitioner is a semi literate person and may have not been fully aware of the implications of the notices issued by the Tax Department. Considering the same, this Court is inclined to give a partial relief to the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass a fresh order on merits within a period of 60 days from the date of receipt of a copy of this order provided the petitioner furnishes all the documents that were called for along with a reply to the notice and also pays a token amount equivalent to 10% of the disputed tax to the department. Subject to such compliance, respondent may proceed to adjudicate the issue afresh. The writ petition is disposed off.
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