2024 (7) TMI 241

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....ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Rajkumar P. For the R1 : Mr. T.N.C. Kaushik, AGP (T) ORDER An order in original dated 28.12.2023 is assailed both on the ground of breach of principles of natural justice and on the ground of non application of mind. The petitioner had filed returns under applicable GST enactments for assessment period 2017-2018. Pursuan....

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....C.Kaushik, learned Additional Government Pleader, accepts notice for the 1st respondent. By referring to the impugned order, he points out that principles of natural justice were complied with by issuing notice in Form ASMT 10 dated 05.07.2023, show cause notice dated 07.08.2023 and a personal hearing notice dated 15.09.2023. 4. On examining the impugned order, it is evident that tax liability ....