2024 (10) TMI 1215

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..... OORTHY For the Petitioner: Mr. K.Thyagarajan For the R1: Mr. V.Prasanth Kiran Government Advocate ORDER An order dated 30.10.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that it stopped business operations in Chennai from November, 2020 and that the GST registration of the petitioner was cancelled by order dated 16.11.2020 with effect fro .....

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..... t Advocate, appeared on behalf of the first respondent. He points out that the petitioner's GST registration was cancelled pursuant to an inspection and not at the instance of the petitioner. 5. On examining the impugned order, it is evident that the tax proposal pertains to a comparison of the taxable supplies reported in the GSTR-3B returns of the petitioner and Form 26AS as well as the ann .....

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..... how cause notice. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order with in a period of three months from the date of receipt of the petitioner's reply. In view of the as .....

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