2024 (6) TMI 548

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....DER An assessment order dated 04.01.2024 is challenged primarily on the ground of breach of principles of natural justice. The petitioner states that he is a registered person under applicable GST statutes. Although he filed returns in GSTR-1 in time, it is stated that the GSTR-3B returns were filed belatedly after paying requisite late fees. With regard to returns filed for the assessment year ....

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....t that the petitioner be provided an opportunity of hearing. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. With reference to the impugned order, he points out that the reply of the petitioner does not appeared to have been received by the respondent. 4. The petitioner's reply dated 18.12.2023, including proof of uploading thereof on 20.12.2023....