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TMI Blog2024 (10) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent: Mr.V.Prasanth Kiran, Government Advocate (T) COMMON ORDER By these writ petitions, the petitioner assails assessment orders issued on 28.09.2023 in respect of assessment years 2020-2021 and 2021 - 2022, respectively. 2. The petitioner was issued a notice in Form GST ASMT-10 in July 2023 with regard to alleged discrepancies in the returns filed by the petitioner. Such notice was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST ASMT-10 in July 2023. By also referring to the intimation dated 08.09.2023, learned Government Advocate submits that the petitioner was provided sufficient opportunity at those stages. By admitting that no personal hearing was offered, learned Government Advocate submits that the petitioner is liable to be put on terms as a condition for remand. 5. On instructions, learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed and these matters are remanded for reconsideration subject to the petitioner remitting 10% of the disputed tax demand in respect of each assessment year as agreed to. The petitioner is also permitted to submit a reply to the show cause notices with in a period of two weeks from the date of receipt of a copy of this order along with 10% of the disputed tax demand. Upon receipt of such reply and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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