2024 (3) TMI 1164

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..... 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 petitioner is engaged in the business of purchasing and selling textile fabrics. The petitioner asserts that he was unaware of the show cause notice and the impugned order .....

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..... 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 petitioner has placed on record proof of payment of Rs. 96,132/- by submitting Form GST DRC-03. The impugned order also indicates that the petitioner was not heard before .....

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