2024 (4) TMI 653

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..... Kaushik, AGP (T) ORDER The petitioner assails an assessment order dated 21.11.2023. The petitioner 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 turnove .....

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..... By referring to the g-mail spam folder of the petitioner, it is submitted that the e-mails received 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 asses .....

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..... is quashed and the matter is remanded for re-consideration by the assessing officer. 6. The petitioner 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, in .....

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