TMI Blog2024 (2) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... with rule 99 not followed - Maintainability of petition - availability of alternative remedy - HELD THAT:- The impugned order reflects that the said order was issued after considering the assessee's replies dated 08.08.2023, 16.08.2023 and 31.08.2023. It also reflects that a personal hearing was granted to the petitioner. Therefore, it is evident that principles of natural justice were follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order dated 13.10.2023. The petitioner is a registered person under the GST regime. A notice in Form DRC-01 was issued to the petitioner calling upon the petitioner to show cause as to why the sum of Rs. 39,81,642/- should not be imposed as tax along with penalty of Rs. 10,45,410/-. The petitioner replied to the said notice on 08.08.2023. Eventually, by impugned order dated 13.10.2023, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anism is not applicable. Learned senior counsel contends that the petitioner was not provided a reasonable opportunity to deal with this issue in the show cause notice preceding the assessment. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the proceedings originated in an inspection. Therefore, he submits that the procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, eight alleged defects in the return filed by the petitioner were examined. In respect of each alleged effect, the reply of the assessee was considered and findings were recorded. Eventually, the proposal was dropped in respect of three defects and it was held that the petitioner is liable with regard to the five defects specified in the revenue abstract at the foot of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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