2024 (3) TMI 339

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...., AGP (T) ORDER An assessment order dated 31.10.2023 is the subject of challenge. The petitioner asserts that he had engaged the services of a consultant to handle GST compliance. Upon being informed by the consultant recently that the impugned assessment order was issued, it is asserted that the petitioner was shocked since he was unaware about the intimation or the show cause notice preceding ....

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....emand. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondent. By referring to the impugned order, he points out that proceedings commenced with the issuance of notice in Form ASMT-10 in November 2021. He also points out that the intimation was issued in April 2022, the show cause notice in January 2023 and that a personal hearing was also offered t....