2024 (6) TMI 1031

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....dv. for Mr. Adithya Reddy For Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 09.10.2023 is challenged on the ground that personal hearing was not offered after receipt of the petitioner's reply. In respect of assessment year 2018-19, the petitioner received an intimation in Form GST DRC-01A on 22.12.2022. Such intimation was replied to by the petitioner on....

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....d persons, he points out that the finding pertains to difference noticed between the balance sheet and GSTR 2A. Since the order was issued without application of mind to the materials on record, he submits that re-consideration is required. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. By referring to the impugned assessment order, he points out that....