2024 (2) TMI 1124

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....kumar Ramamoorthy For the Petitioner : Mr.Adithya Reddy For the Respondents : Mrs.K.Vasanthamala, Government Advocate (T) ORDER The petitioner assails an order dated 29.12.2023 primarily on the ground that a personal hearing was not provided to the petitioner. 2. The petitioner is a construction equipment manufacturer and a registered person under applicable GST laws. Pursuant to an....

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....as enclosed with such reply. In spite of such reply, with reference to the impugned assessment order, learned counsel pointed out that a finding was recorded that the proposal is confirmed on the ground that the petitioner had not produced any payment details. If the petitioner had been provided a personal hearing, learned counsel submits that a tax demand of about Rs.5.7 crores would not have bee....

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.... issued. In the case at hand, by reply dated 24.10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was not granted. As pointed out by learned counsel for the petitioner, several findings were recorded in the impugned assessment order on the ground that the petitioner did not provide supporting documents. As regards defect No.8 pertaining to trade payables, it....