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2024 (4) TMI 278 - HC - GSTValidity of assessment order - absence of three-month gap between the SCN and order - Attachment of bank accounts of petitioner - reasonable opportunity of hearing was provided or not - HELD THAT:- The impugned order reveals that the petitioner was provided opportunities by issuing notice in Form ASMT 10 and show cause notice in Form GST DRC-01. However, it is also clear that the petitioner did not participate in proceedings. In these circumstances, albeit by putting the petitioner on terms, the petitioner should be provided an opportunity of being heard. Solely for such reason, the impugned assessment order calls for interference. The impugned assessment order dated 18.10.2023 is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause notice. Upon receipt thereof and upon being satisfied that 10% of the disputed tax demand 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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