TaxTMI 
TaxTMI 
2023 (2) TMI 1026
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Standing Counsel for the State JUDGMENT Heard learned counsel for the parties. 2. Petitioner is a taxable person registered under the Central & State G.S.T. Act. 3. By means of this writ petition, petitioner has sought the following reliefs:- "a. Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, to quash the ex-parte assessment cum demand Or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sued to comply mandatorily with all the recognized principles of natural justice, the SGST Act and the rules made thereunder and provide the due opportunity of being heard to the Petitioner at all stages of the proceedings to represent and argue his part and make his submissions thereto and thereafter pass a speaking order in accordance with law." 4. Petitioner is challenging the order dated 28.0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction (1) of Section 74, as the case may be, communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. [(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST D....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 7. Learned Standing Counsel based on written instructions received from Additional Commissioner, State Tax, Dehradun fairly submits that petitioner was not given reasonable opportunity of having his say in the matter and that matter can be remanded to the Competent Authority. 8. For the aforesaid reasons, the impugned order dated 28.06.2022 is quashed. The writ petition is allowed and the matter....