2023 (7) TMI 1339

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....ondent : Mrs.K.Vasantha Mala Government Advocate ORDER Mrs.K.Vasantha Mala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order in GSTN/33ABACS2519L1ZE dated 25.05.2023/26.05.2023. 3. The impugned Assessment Order has been passed whereby, the demand proposed in the impugned Show Cause Notices dated 19.12.2022 is....

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....observed that the petitioner has neither filed any reply nor appeared for a personal hearing. 6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 7. Although the petitioner was required to file a reply on or before 29.12.2022 at 11.00 a.m. and thereafter on or before 15.02.2023 pursuant to a reminder notice....

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.... accordance with law after duly considering the reply of the petitioner dated 20.02.2023. 11. The reply which has been manually filed by the petitioner may be uploaded in the portal by the respondent for their records before proceeding to pass appropriate orders on merits and in accordance with law. 12. The petitioner shall be given an opportunity of being heard in the de novo proceedings. This ....