9911796707
TMI Blog2024 (2) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Mr.Adithya Reddy For the Respondents : Mrs.K.Vasanthamala, Government Advocate (T) ORDER The petitioner assails an order dated 29.12.2023 primarily on the ground that a personal hearing was not provided to the petitioner. 2. The petitioner is a construction equipment manufacturer and a registered person under applicable GST laws. Pursuant to an audit of the petitioner's books of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reply, with reference to the impugned assessment order, learned counsel pointed out that a finding was recorded that the proposal is confirmed on the ground that the petitioner had not produced any payment details. If the petitioner had been provided a personal hearing, learned counsel submits that a tax demand of about Rs.5.7 crores would not have been confirmed. By also referring to the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was not granted. As pointed out by learned counsel for the petitioner, several findings were recorded in the impugned assessment order on the ground that the petitioner did not provide supporting documents. As regards defect No.8 pertaining to trade payables, it appears that a demand of about Rs.5.7 crores wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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