2024 (5) TMI 400

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.... For the Respondent : Mr. T.N. C. Kaushik, 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....

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....e petitioner's invoices and, therefore, the 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 Gover....

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....justice warrants that the petitioner be provided 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 no....