2024 (5) TMI 400

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....ushik, Additional Government Pleader (Tax) ORDER Both the assessment order dated 20.12.2023 and order dated 15.03.2024 rejecting the rectification petition are challenged in the writ petition. 2. The petitioner states that he was a registered person under applicable GST enactments. Pursuant to the request made by the petitioner, the GST registration of the petitioner was cancelled on 21.01.2021....

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....he petitioner should be provided an opportunity to contest the tax demand. 4. Mr.T.N.C. Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the petitioner failed to respond to any of the notices preceding the impugned assessment order. As regards the rectification order, learned Additional Government Pleader submits that it was recorded ther....

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....an opportunity to establish that the genuine turnover was only Rs. 92,28,895/- and not Rs. 9,22,89,895/-. Solely for such reason, the impugned order calls for interference. 6. Therefore, the impugned order dated 20.12.2023 is quashed and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice dated 20.09.2023 by enclosing all relevant doc....