2024 (4) TMI 774

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....e Respondent : Mr.T.N.C.Kaushik Addl. Government Pleader (Taxes) ORDER An order dated 30.12.2023 is challenged in this writ petition. 2. The petitioner is engaged in the business of providing goods transport agency services. Upon receipt of show cause notice dated 18.08.2023, the petitioner replied on 18.09.2023 by annexing the returns under GSTR 9 and 9C and the profit and loss account. ....

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....called upon but failed to produce the eight documents listed at pages 76 and 77 of the typed set. In those circumstances, he submits that the tax proposal was confirmed. 5. In the impugned order, in the operative portion thereof, it is recorded as under: "The taxpayer has asked for time to file reply. However despite a lapse of two months, the taxpayer did not file proof of documents i....

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..... It is also noticeable that no personal hearing was provided to the petitioner. Therefore, the impugned order calls for interference. 6. For reasons set out above, the impugned assessment order dated 30.12.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to file any additional documents within two weeks from the date of receipt of a copy of this ord....