9911796707
TMI Blog2024 (6) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner in both WP's : Mr. K.M. Malarmannan For the Respondents in both WP's : Mr. V. Prasanth Kiran, GA (T) COMMON ORDER An order in original dated 31.10.2023 is assailed on the ground of breach of principles of natural justice. The petitioner states that it was a trader in leather goods and that its GST registration was cancelled on 14.10.2020. Consequently, it is stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uing show cause notice dated 11.09.2023 and by offering a personal hearing to the petitioner on 14.09.2023. 4. On perusal of the impugned order, as contended by learned counsel for the petitioner, it appears that the GST proposal pertains to the availment of ITC after specifying amounts in the reverse charge column in the GSTR 3B returns. It is also noticeable that the tax proposal was confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders within a period of three months from the date of receipt of the petitioner's reply.
6. W.P.Nos.12420 and 12423 of 2024 are disposed of on the above terms. No costs. Consequently, W.M.P.Nos.13555, 13556, 13559 and 13560 of 2024 are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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