2024 (5) TMI 875

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....espondents : Mr. T.N.C. Kaushik, Additional Government Pleader (T) ORDER The petitioner assails an assessment order dated 30.03.2022 and the consequential bank attachment notice dated 30.01.2024. 2. The petitioner asserts that the intimation notice and show cause notice did not contain particulars as to how the liability was arrived at. It is further stated that no personal hearing was pr....

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....its that the matter may be remanded subject to the condition that the petitioner remits 10% of the disputed tax demand. 5. The documents on record disclose that the petitioner was not heard before the order was issued. It also appears that only the summary of the assessment order was uploaded on the GST portal. In those circumstances, the impugned orders call for interference subject to putting....