9911796707
TMI Blog2023 (4) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... a, ASC, CT & GST ORDER This matter is taken up through hybrid mode. 2. Heard learned counsel for the parties. 3. The petitioner has filed this writ petition seeking to set aside the impugned demand and FORM GST DRC-07 under Annexure- 7 & 8 respectively and to quash the attachment of the petitioner's bank account under Annexure-9 and to allow the petitioner to file a reply to the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler and cannot have taxable amount of Rs.197047086.00. It is thus contended that the human error, which has been committed, has to be rectified. 5. Mr. S. Mishra, learned Additional Standing Counsel contended that the assessment order has been passed by the assessing authority under Section 74 of the OGST Act with intimation through DRC-01A for the cause of less filing of return for the period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, the same can be considered in accordance with law and fresh assessment order can be passed. As a consequence thereof, the assessment order under Annexure-7 is hereby quashed and the matter is remitted back to the assessing authority for reconsideration in accordance with law, keeping in view the request made by the petitioner, by giving opportunity of hearing to the petitioner. 7. With ..... X X X X Extracts X X X X X X X X Extracts X X X X
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