TMI Blog2018 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... me - Held that:- Considering the fact that already a sum of ₹ 50 lakhs has been recovered and that the said amount is now retained by the Enforcement Wing, this Court is of the view that one more opportunity can be granted to the petitioner to go before the Assessing Officer and file their objections - the writ petitions are disposed of with a direction to the petitioner to treat the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision notices though the petitioner was granted time. 4. According to the learned counsel for the petitioner, the reason for not filing the objections is that after receipt of the revision notices, the Goods and Services Tax Act, 2017 came into force and that due to transition, the assessee could not approach the respondent and seek necessary details, based on which, the revision of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that reasonable time may be granted to the petitioner to substantiate their objections. 6. Considering the fact that already a sum of ₹ 50 lakhs has been recovered and that the said amount is now retained by the Enforcement Wing, this Court is of the view that one more opportunity can be granted to the petitioner to go before the Assessing Officer and file their objections. 7. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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