2022 (12) TMI 1024

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....ce:- Mr. Abhratosh Majumdar, Sr. Adv., Mr. Avra Mazumder, Mr. Ramesh Kumar Patodia, Ms. Megha Agarwal, Mr. Binayak Gupta, Ms. Kausheyo Roy ... for the appellant. Ms. Smita Das Dey .... for the respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 22nd November, 20....

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....espondents / department, we find that the assessment had been completed by the officer with utmost haste without affording a reasonable opportunity for the appellant to put forth its contentions especially when the allegation was one of "mismatch". The undisputed facts are that show cause notice was issued on 14th September, 2022 at 6.31 p.m. communicated to the appellant / assessee via email. The....

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....e the assessment order on the ground of undue haste and failure to give adequate opportunity to the appellant to put forth its submission. Nevertheless, the assessee had submitted an interim reply on 19^th September, 2022 specifically pointing out that the case is voluminous in nature, it requires sufficient time and the time granted was insufficient and it would be very difficult for it to submit....

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....ssessee to submit its reply. 7. As pointed out earlier, the assessee had not been given 5 days time and effectively, they had only 48 hours to submit its reply. With regard to the details regarding the GSTR-1 returns of the other parties is concerned, the assessing officer would state that the portal was kept open. However, there was nothing on record to indicate that the assessee was put on no....