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2024 (2) TMI 284 - MADRAS HIGH COURTValidity of GST assessment order raising demand of tax with interest - Procedure for scrutiny of GST returns u/s 61 read with rule 99 not followed - Maintainability of petition - availability of alternative remedy - HELD THAT:- The impugned order reflects that the said order was issued after considering the assessee's replies dated 08.08.2023, 16.08.2023 and 31.08.2023. It also reflects that a personal hearing was granted to the petitioner. Therefore, it is evident that principles of natural justice were followed before issuing the impugned order. In the impugned order, eight alleged defects in the return filed by the petitioner were examined. In respect of each alleged effect, the reply of the assessee was considered and findings were recorded. Eventually, the proposal was dropped in respect of three defects and it was held that the petitioner is liable with regard to the five defects specified in the revenue abstract at the foot of the order. It is not required to exercise discretionary jurisdiction in view of the statutory appeal being available - petition dismissed.
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