9911796707
TMI Blog2024 (6) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner : M/s.G.Vardini Karthik For the Respondents : Mr.C.Harsha Raj, Additional Government Pleader (T) COMMON ORDER Assessment orders under Section 63 of the Central Goods and Services Tax Act, 2017 (the CGST Act) in respect of specific assessment periods are assailed in these writ petitions. 2. The GST registration of the petitioner was cancelled on 08.02.2019 with retrospective effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the disputed tax demand in respect of each assessment period and endeavored to file statutory appeals. Such appeals could not be filed because of the creation of the temporary ID. In these circumstances, learned counsel submits that the petitioner has been left without remedy. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon. This exercise was carried out without hearing the petitioner in person and considering the petitioner's objections. 6. In these facts and circumstances, it is just and necessary that the petitioner be provided an opportunity to contest the tax proposal on merits. Since the petitioner has remitted 10% of the disputed tax demand under the old registration, it is open to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% of the disputed tax demand for each assessment period was received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh orders within three months from the date of receipt of the petitioner's reply. 8. These writ petitions are disposed of on the above terms without any order as to costs. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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