2024 (3) TMI 1164

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..... he petitioner failed to reply to the show cause notice or participate in proceedings in spite of being provided an opportunity to do so - attachment of bank account - HELD THAT:- On examining the impugned order, it is evident that the tax liability indicated therein is a sum of Rs. 95,666/-. The petitioner has placed on record proof of payment of Rs. 96,132/- by submitting Form GST DRC-03. The imp .....

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..... order being quashed, the bank attachment order shall stand raised. The writ petition is allowed. - Hon'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Ashish For the Respondent : Mr. C. Harsha Raj, Additional Government Pleader (Tax) ORDER An assessment order dated 12.09.2023 is assailed inter alia on the ground that principles of natural justice were breached. 2. The pe .....

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..... sha Raj, learned Additional Government Pleader, appears on behalf of the respondent. He submits that the impugned order was issued after the petitioner failed to reply to the show cause notice or participate in proceedings in spite of being provided an opportunity to do so. 5. On examining the impugned order, it is evident that the tax liability indicated therein is a sum of Rs. 95,666/-. The peti .....

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