TMI Blog2024 (2) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of by the petitioner was reversed on the ground that three suppliers had issued credit notes to the petitioner - HELD THAT:- The admitted position is that the entire demand under the assessment order of Rs. 2,82,760/- was satisfied by way of the remittance made by the bank to the tax department. Consequently, revenue interest is fully protected at this juncture. If the contention of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quential bank attachment order dated 18.11.2023. The petitioner asserts that he was regular in filing returns. He further asserts that he was unaware of the issuance of the notice in Form ASMT-10, the show cause notice in Form DRC-01 and the assessment order dated 11.08.2023 until he received the impugned bank attachment order dated 18.11.2023. The present writ petition was filed in the said facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the first respondent. He submits that the reversal of ITC was on the basis of the auto populated GSTR-2A. He submits that this information was taken from the portal. Hence, he submits that no case is made out for interference. 4. The admitted position is that the entire demand under the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a maximum period of two months thereafter. For the avoidance of doubt, it is made clear that the amounts appropriated pursuant to the assessment order shall be retained subject to the outcome of the remanded proceedings. 6. W.P.No.3967 of 2024 is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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