9911796707
TMI Blog2024 (5) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ner : Ms. V. Vijayalakshmi For the Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 25.12.2023 is assailed on the ground of breach of principles of natural justice. The petitioner was a registered person under applicable GST enactments until such registration was cancelled with effect from 30.03.2019. The impugned order is assailed on the ground that the notices that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner appears to be accessing the GST portal and, therefore, is aware of reminder-1 dated 20.12.2023. 4. The petitioner has placed on record the document indicating the cancellation of registration with effect from 30.03.2019. Since it appears that the registration was cancelled, it cannot be expected that the petitioner should monitor the GST portal in the same manner as a registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also permitted to submit a reply to the show cause notice within the aforementioned period. Subject to the receipt of such reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
