9911796707
TMI Blog2024 (3) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... Kiran, GA (T) ORDER An order dated 06.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. The petitioner is a dealer of woven fabrics in cotton and readymade garments and a registered person under applicable GST enactments. Pursuant to the scrutiny of returns filed by the petitioner, a show cause notice was issued to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepts notice for the respondent. He points out that the petitioner admits receipt of the intimation and show cause notice. He further submits that the petitioner was also offered a personal hearing and that principles of natural justice were adhered to. 4. On examining the show cause notice and impugned order, it is clear that the entire tax liability is with regard to disparity between the GSTR- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of this order. The petitioner is also permitted to submit a reply within the aforementioned period. Subject to the receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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