2024 (8) TMI 1036

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....Rahman For the Respondent : Mr. T.N.C. Koushik Additional Government Pleader (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records relating to the impugned Assessment Order dated 06.04.2024 bearing GSTIN No.33AAACZ4106B1ZZ/2018-2019 issued by the respondent and quash the same. 2. The learned counsel for the petitioner submits that the re....

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.... and that is why the petitioner was not able to defend the case. 3. He further submits that on verification of the statement of the show cause notice dated 08.11.2023 and the Assessment Order dated 06.04.2024, it is understood that the respondent, without verification of the actual utilisation of ITC claim, has blatantly issued a notice for difference to the tune of Rs. 10,55,82,408/-, for which,....

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....nd the impugned order was passed without affording an opportunity to the petitioner to establish his case before the authorities concerned, which is violation of principles of natural justice, this Court is inclined to set aside the impugned Assessment Order dated 06.04.2024 bearing GSTIN No.33AAACZ4106B1ZZ/2018-2019 and accordingly, the same is set aside on condition that the petitioner shall dep....