2024 (10) TMI 1433

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THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. A.K.Jayaraj For the Respondents: Mr. V.Prasanth Kiran GA (T) ORDER An assessment order dated 01.09.2023 is challenged by the petitioner on the ground that a personal hearing was not provided. The petitioner states that he is engaged in the business of providing shipping and allied services. Pursuant to a notice in F .....

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..... December 2023 and reversed ITC amounts of Rs. 2,36,907/- under CGST, Rs. 2,42,456/- under SGST and Rs. 2,59,720/- under Cess. 4. Mr. V.Prasanth Kiran, learned Government Advocate, appears on behalf of respondents 1 to 3. He submits that the petitioner failed to respond to the notice in Form ASMT-10, the intimation and the show cause notice. He also submits that the impugned assessment order was i .....

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..... 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 order within two months from the date of receipt of the petitioner's reply. For the avoidance of doubt, it is made clear that the ITC amounts reversed in December 2023 shall be dealt with subje .....

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