2024 (4) TMI 653

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....i For Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER The petitioner assails an assessment order dated 21.11.2023. The petitioner supplied services to Dell International Services India Private Limited, which is a SEZ unit without charging GST since it was a zero rated supply. Such supply was made in July 2017, which was at the inception of the GST regime. While filing the GSTR-1 return, th....

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....ently reported it as a taxable supply. By referring to the g-mail spam folder of the petitioner, it is submitted that the e-mails received from the GST authorities were diverted to the spam folder. 3. Mr. T.N.C. Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the petitioner is a registered person and is, therefore, required to regularly monitor....