2024 (7) TMI 1197

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.... Prashanth Kiran, GA (T) ORDER An assessment order dated 09.11.2023 is assailed primarily on the ground of breach of principles of natural justice. The petitioner carries on trade in electrical and hardware goods and is a registered person under applicable GST enactments. Pursuant to the issuance of notice in Form GST ASMT-10 dated 28.02.2023, proceedings were initiated against the petitioner. S....

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....dgment of the Madurai Bench of this Court in D.Y. Bethel Enterprises in W.P(MD).No.2127 of 2021 was not followed and that Circular no.183 was also not adhered to, he seeks interference by this Court. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the first and second respondents. On instructions, he submits that the intimation in Form DRC-01A was also served on the pet....

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....mand. However, it should be noticed that the petitioner did not fulfil the obligation of monitoring the GST portal continually in spite of being a registered person. 5. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 6. In these circumstances, solely with a view to provide an opportunity to the petitioner to contest th....