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TMI Blog2024 (7) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... iran, GA (T) ORDER An assessment order dated 07.09.2023 is challenged in this writ petition primarily on the ground that proceedings in relation to the same assessment period and pertaining to the same issue were dropped by the Central GST authorities. 2. In relation to returns filed by the petitioner for the assessment period 2017-18, the petitioner received a notice from the Central GST autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 13.05.2023. By reply dated 17.08.2023, the petitioner pointed out that the amounts representing the discrepancy between the GSTR 1 and GSTR 3B returns were adjusted in the monthly return in the month of April 2018 in the GSTR 3B return. In spite of this reply, it is stated that the impugned order was issued. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order calls for interference. 5. Consequently, the impugned order is quashed and the matter is remanded for re-consideration. The respondent is directed to reconsider the matter in light of the evidence discussed in this order and issue a fresh order after providing a reasonable opportunity to the petitioner, including a personal hearing, within two months from the date of receipt of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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