2024 (4) TMI 362

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....etitioner : Mr. N. Murali For the Respondent : Mr. Rajnish Pathiyil, Senior Standing Counsel ORDER An assessment order dated 20.12.2023 is assailed by the petitioner primarily on the ground that objections raised in the reply dated 12.07.2022 were not considered. 2. The petitioner is a registered person under applicable GST enactments and is a manufacturer of garments. Pursuant to an a....

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....ry. He also points out that 10% of the disputed tax demand was remitted by the petitioner on 27.02.2024. He further contends that the audit report was submitted beyond the period of limitation. 4. Mr.Rajnish Pathiyil, learned senior standing counsel, accepts notice for the respondent. He contends that the audit report was not issued beyond the period of limitation prescribed in Section 65 of ap....

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....on thereto, the impugned assessment order calls for interference. It should also be noticed in this regard that the petitioner remitted 10% of the disputed tax demand. 6. For reasons set out above, the impugned assessment order is quashed and the matter is remanded for reconsideration. The assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal ....