2024 (2) TMI 1129

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....kumar For the Respondent 1 : Mr.C.Harsha Raj, AGP ORDER The petitioner challenges an assessment order dated 11.08.2023 and the consequential bank attachment order dated 18.11.2023. The petitioner asserts that he was regular in filing returns. He further asserts that he was unaware of the issuance of the notice in Form ASMT-10, the show cause notice in Form DRC-01 and the assessment order dated ....

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....n record. Learned counsel further submits that the aggregate sum of Rs. 3,39,674/- was appropriated pursuant to the bank attachment order. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the first respondent. He submits that the reversal of ITC was on the basis of the auto populated GSTR-2A. He submits that this information was taken from the portal. Hence,....