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2024 (2) TMI 1182 - MADRAS HIGH COURTValidity of assessment order - proceedings were initiated against the petitioner by issuing an intimation and show cause notice - exercise of discretionary jurisdiction - HELD THAT:- The assessing officer had dropped proceedings in respect of the tax liability arising out of alleged discrepancy between the GSTR-1 and GSTR-3B returns and RCM on inward supply, whereas the revenue abstract at the foot of the order specifies liability in respect of these heads. Thus, the impugned assessment order suffers from non application of mind resulting in patent errors. For such reason, the impugned assessment order warrants interference. The impugned assessment order is quashed and the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a maximum period of two months from the date of receipt of a copy of this order. Petition allowed by way of remand.
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