2024 (4) TMI 278

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....4 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.S.Ramanan For the R1 & R2 : Mr.V.Prashanth Kiran, Government Advocate (T) ORDER An assessment order dated 18.10.2023 and the subsequent order attaching the petitioner&#39;s bank account are challenged. 2. The petitioner is a registered person under applicable GST enactments. He asserts that he wa....

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....ortunity and that the petitioner is agreeable to remit 10% of the disputed tax demand as a condition for remand. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for respondents 1 & 2. He points out that the petitioner was provided multiple opportunities to contest the tax demand and that proceedings commenced with issuance of notice in Form ASMT 10. 5. Sub-section (2) of....

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....lely for such reason, the impugned assessment order calls for interference. 7. Therefore, the impugned assessment order dated 18.10.2023 is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to s....