2024 (2) TMI 284

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.... the Petitioner : Dr.A.Thiyagarajan, Sr. Advocate for Mr.S.RameshKumar For the Respondent : Mr.C.Harsha Raj, AGP ORDER The petitioner assails an assessment order dated 13.10.2023. The petitioner is a registered person under the GST regime. A notice in Form DRC-01 was issued to the petitioner calling upon the petitioner to show cause as to why the sum of Rs. 39,81,642/- should not be im....

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....rder. The second contention is that the impugned order records the finding that tax would be payable under the forward charge mechanism if reverse charge mechanism is not applicable. Learned senior counsel contends that the petitioner was not provided a reasonable opportunity to deal with this issue in the show cause notice preceding the assessment. 3. Mr.C.Harsha Raj, learned Additional Govern....

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....rsonal hearing was granted to the petitioner. Therefore, it is evident that principles of natural justice were followed before issuing the impugned order. In the impugned order, eight alleged defects in the return filed by the petitioner were examined. In respect of each alleged effect, the reply of the assessee was considered and findings were recorded. Eventually, the proposal was dropped in res....