2024 (4) TMI 216

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.... An assessment order dated 19.04.2023 is challenged in this writ petition. The petitioner states that he is a works contractor executing civil work for government departments and local authorities. He states that a show cause notice was issued in February 2023 in relation to the discrepancy between the GSTR 1 statement and the GSTR 3B returns. Upon receipt thereof, he remitted a sum of Rs. 3,00,00....

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....n instructions, he submits that the petitioner is ready and willing to remit a sum of Rs. 3,00,000/- as a condition for remand. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. By referring to the impugned order, he submits that such order was preceded by an intimation, show cause notice and personal hearing notice. Since the petitioner did not partic....

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....ed order was issued, the interest of justice warrants the provision of an opportunity to the petitioner. 6. For reasons set out above, the impugned order dated 19.04.2023 is set aside subject to the condition that the petitioner remits an additional sum of Rs. 3,00,000/- towards the tax demand within three weeks from the date of receipt of a copy of this order. The petitioner is also permitted to....