2024 (4) TMI 103

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....Chandrasekaran For the Respondent : Mrs.K.Vasanthamala, GA (T) ORDER An assessment order dated 18.12.2023 is under challenge in this writ petition. The petitioner is a civil contractor and a registered person under applicable GST statutes. Upon scrutiny of returns filed by the petitioner, a notice in Form ASMT-10 was issued alleging discrepancies in such returns. The said notice was repli....

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....he petitioner stated that Form 26AS is only a statement that provides details of receipts in respect of which TDS or TCS was deducted and that it cannot be construed as the taxable turn over of such person. 3. With reference to the reply issued by the petitioner, he pointed out that the petitioner had submitted documents such as the audited profit and loss account and balance sheet, audit repor....

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....show cause notice and by also considering the petitioner's reply thereto. She further points out that a personal hearing was offered to the petitioner under the show cause notice and that the petitioner failed to avail of such opportunity. 5. The documents on record clearly indicate that the assessment order was preceded by a show cause notice, which indicates that a personal hearing was of....