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2024 (3) TMI 1267 - HC - GSTValidity of assessment order - breach of principles of natural justice - failure to reply to the show cause notice and participating in assessment proceedings - HELD THAT:- The petitioner responded to each of the '15' discrepancies noticed during inspection. In particular, the petitioner responded to discrepancy '11' by providing an ageing report in respect of sundry creditors. In response to discrepancy '7', the petitioner stated that revenues from Telangana, Andhra Pradesh and Kerala had been included on the basis of the audited financial statement and that such inclusion is untenable. A trial balance was also submitted. Although the petitioner should have responded to the intimation and show cause notice and availed of the opportunity of personal hearing, in the above facts and circumstances, the impugned assessment order calls for interference albeit by putting the petitioner on terms. The impugned assessment order is quashed subject to the condition that the petitioner remits a sum of Rs. 15,00,000/- as agreed to towards the disputed tax demand within a maximum period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Subject to the receipt thereof and upon being satisfied that the above mentioned sum of Rs. 15,00,000/- was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of two months from the date of receipt of the petitioner's reply. Petition disposed off.
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