2024 (6) TMI 1031

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..... Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 09.10.2023 is challenged on the ground that personal hearing was not offered after receipt of the petitioner's reply. In respect of assessment year 2018-19, the petitioner received an intimation in Form GST DRC-01A on 22.12.2022. Such intimation was replied to by the petitioner on 20.06.2023. After issuing a show .....

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..... nding pertains to difference noticed between the balance sheet and GSTR 2A. Since the order was issued without application of mind to the materials on record, he submits that re-consideration is required. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. By referring to the impugned assessment order, he points out that the petitioner was provided multiple .....

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..... hed and the matter is remanded for reconsideration. The petitioner is permitted to submit any documents in support of the reply within a maximum period of two weeks from the date of receipt of a copy of this order. 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 orde .....

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