2024 (6) TMI 281

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.... (Tax) ORDER In this writ petition, the order in original dated 15.09.2023 and the consequential garnishee order dated 06.02.2024 are challenged. 2. The petitioner is a registered person under applicable GST enactments. Upon scrutiny of the petitioner's returns, notice in Form GST ASMT 10 was issued on 25.04.2023. This was followed by a show cause notice dated 11.07.2023. Since the show c....

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....e petitioner towards discharge of the entire tax demand. 4. Mr. C. Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the petitioner was provided sufficient opportunities and that proceedings were commenced with the issuance of notice in Form ASMT 10. 5. The impugned order discloses that the petitioner was not heard before such order wa....