2022 (4) TMI 695

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.... JUDGMENT BECHU KURIAN THOMAS, J Petitioner is a registered dealer under the Central Goods and Services Act, 2017 (for short 'the Act'). Petitioner challenges Ext.P4 order of assessment dated 14.03.2022 alleging the short assessment and input tax credit wrongly availed. 2. The grievance of the petitioner is that, the provisions of Section 42(3) read with Rule 36 of the CGST Rul....

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....e registered person was provided an opportunity of being heard on 02.03.2022 and argued that there was no violation of principles of natural justice. 4. Having regard to the contentions advanced by the learned counsel for the petitioner and on a perusal of the provisions of Section 42(3) of the Act as well as the observations in the impugned order, I am of the view that the petitioner has an ef....