2021 (11) TMI 270

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....ssment Circle of the respondent Department holding GSTIN.33AAOFP8263A1Z9 and the petitioner has been regularly filing monthly returns under the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the "Act" in short]. 3. However, based on the inspection conducted on 21.02.2020, the second respondent issued intimation on 28.05.2020 for the Assessment Years 2017-18 to 2019-20. Pursuant to which, elaborate replies have been filed by the petitioner on 30.06.2020, denying the allegation. However, without properly considering the said reply or objection given by the petitioner, the second respondent issued the demand cum show cause notices dated 01.09.2020, directing show cause. In response to the same, the petitioner filed the r....

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.... / objection had been filed on 03.10.2020. Thereafter, personal hearing notice was issued on 07.10.2020, and after giving such opportunity for personal hearing and having considering the inputs supplied by the petitioner against the show cause notices cum demand, confirming the said proposal made in the show cause notice, the impugned orders of assessment and demand have been made for three assessment years on 31.10.2020. 6. Thereafter, the learned Government Advocate would submit that the procedure as has been contemplated under Section 73 of the Act since has been scrupulously followed by giving all opportunities to the petitioner, no grounds can be taken by the petitioner to challenge the impugned orders, if at all it was made by the pe....