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2024 (6) TMI 886
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....shanth Kiran Government Advocate (Taxes) ORDER An assessment order dated 15.12.2023 is assailed largely on the ground that the petitioner's reply dated 13.09.2023 was taken into consideration. 2. The petitioner is a dealer in oil products and a registered person under applicable GST enactments. The petitioner received a notice in Form GST ASMT-10 in May 2023 and this was followed by a....
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....etitioner. Moreover, learned counsel submits that circular No.183 was in operation during the relevant assessment period and that the said circular sets out the procedure to be followed in cases pertaining to disparity between the returns. He also submits that the assessing officer should have initiated proceedings against the supplier in terms of sub-section 3 of Section 42 as it stood then. 4....
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....he impugned assessment order. 6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed demand as a condition for remand. In these circumstances, I am of the view that the interest of justice warrants that the petitioner be provided an opportunity to place the relevant documents on record and contest the tax demand. Solely for that re....