9911796707
TMI Blog2024 (2) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Petitioner : Mr. Adithya Reddy For the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An assessment order dated 31.12.2023 is assailed primarily on that ground such order is unreasoned. The petitioner is a registered person under applicable GST laws. Pursuant to an audit by a State GST officials, an audit report was issued on 29.09.2023. Thereafter, upon receipt of a show cause notice on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned order was issued after adhering to principles of natural justice in as much as it was preceded by a show cause notice and the petitioner's reply thereto was considered. 4. The findings in respect of at least four issues, namely issue no.1, issue no.3, issue no.4 and issue no.5 are identical. By way of illustration, the findings recorded in respect of issue no.1 are set out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, which is completely unreasoned, calls for interference. 6. For reasons set out above, W.P.No.4510 of 2024 is allowed by quashing the impugned assessment order dated 31.12.2023. As a corollary, the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh reasoned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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