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2024 (4) TMI 362 - HC - GSTViolation of principles of natural justice - objections raised in the reply were not considered - validity of assessment order - HELD THAT:- On examining the impugned assessment order, it is noticeable that such order refers to the tax payer's reply but does not discuss such reply or record any findings in relation thereto. In the reply, the petitioner/tax payer contended that the audit report issued on 21.02.2022 is beyond the period of limitation prescribed in sub-section (4) of Section 65. This contention and other contentions raised in such reply were completely disregarded in the impugned assessment order and no findings were recorded in relation thereto. Without expressing any opinion on the merits of such contentions, in view of the fact that no findings were recorded in relation thereto, the impugned assessment order calls for interference. It should also be noticed in this regard that the petitioner remitted 10% of the disputed tax demand. The impugned assessment order is quashed and the matter is remanded for reconsideration. The assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh speaking assessment order after duly taking note of all the contentions of the petitioner. Petition disposed off by way of remand.
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