2024 (5) TMI 308

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....le Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms.N.V.Lakshmi For the Respondents : Mr.T.N.C.Kaushik, Additional Govt. Pleader (T) ORDER An assessment order dated 29.12.2023 is challenged on the ground that the petitioner's reply was disregarded. Pursuant to an audit under Section 65 of applicable GST enactments, a show cause notice was issued to the petitioner on 30.09.2023.....

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....findings were recorded in respect of each audit observation dealt with therein. By way of illustration, the finding in respect of audit observation no.1 pertaining to turnover reconciliation is set out below: The unauthorised reply of the tax payer is not accepted as the tax payer has not appeared for personal hearing to sign the reply or to explain their contention. Moreover, the conclusion of ....