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TMI Blog2024 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... enthilkumar Ramamoorthy For the Petitioner : Mr. P. Rajkumar For the R1 & R2 : Mr. C. Harsha Raj, Additional Government Pleader (Tax) ORDER An assessment order dated 30.01.2024 is assailed on the ground that the documents submitted by the petitioner were not taken into consideration and on the ground that the tax proposal was confirmed on a ground that was not raised in the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not taken into consideration. He also points out that proceedings were initiated in respect of the same issues by the second respondent by intimation dated 14.11.2023, and that upon receipt of the petitioner's reply dated 21.11.2023, such proceedings were dropped. Learned counsel further submits that the show cause notice referred to the mismatch between the petitioner's GSTR-3B returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-10 dated 01.03.2022, show cause notice dated 14.12.2022 and personal hearing notices. He also points out that the petitioner's reply dated 11.10.2023 by which documents were uploaded was taken note of. 6. The only reply in respect of proceedings initiated by the first respondent is the reply dated 11.10.2023. Apart from uploading a couple of documents, the petitioner failed to respond to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2024 is set aside and the matter is remanded to the first respondent for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. Upon receipt thereof and upon being satisfied that 10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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