TMI Blog2024 (4) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the column taxable value in GSTR-1 - HELD THAT:- The petitioner has placed on record the relevant tax invoice. Such tax invoice indicates prima facie that the supply was made to a SEZ unit and that it consequently qualifies as a zero rated supply. The GSTR-3B return of the petitioner is in line with the supply being zero rated. It is also noticeable from the invoice and returns that the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner supplied services to Dell International Services India Private Limited, which is a SEZ unit without charging GST since it was a zero rated supply. Such supply was made in July 2017, which was at the inception of the GST regime. While filing the GSTR-1 return, the petitioner asserts that the turnover was inadvertently reported under the column taxable value. In the GSTR-3B return on the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the GST authorities were diverted to the spam folder. 3. Mr. T.N.C. Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the petitioner is a registered person and is, therefore, required to regularly monitor the GST portal. Since the impugned assessment order was preceded by an intimation and show cause notice, he submits that principles of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is permitted to submit a reply to the show cause notice within a maximum period of fifteen days from the date of receipt of a copy of this order by enclosing all relevant documents. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of two months. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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