Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 56 - HC - GSTValidity of Assessment order - demand of GST - petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - No reasons for rejecting petitioner's reply - HELD THAT:- From the petitioner's reply dated 28.08.2023, it appears that the petitioner conceded that an inadvertent error was made by including the same invoice number under multiple e-way bills. The petitioner also attached the relevant bill copies with such reply. The findings recorded in the impugned order discloses that the reply of the petitioner was noticed, but the reasons for rejecting such reply and, in particular, the documents annexed thereto, do not find place in the impugned order. For such reason, the impugned order calls for interference. Therefore, the impugned order dated 30.09.2023 is quashed and the matter is remanded to the assessing officer for re-consideration. Upon receipt thereof, 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 two months from the date of receipt of the petitioner's reply. W.P is disposed of on the above terms - Consequently, W.M.P is closed.
|