2024 (9) TMI 890

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....thamala, GA (T) ORDER An assessment order dated 19.10.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. Upon scrutiny of the petitioner's return, a notice in Form GST ASMT 10 was issued to the petitioner on 24.05.2023. This was followed by the show cause notice dated 18.08.2023 and reminder dated 17.10.2023. Even....

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....learned Government Advocate, accepts notice on behalf of the respondent. By inviting my attention to the impugned order, she points out that the show cause notice was issued in August 2023 and that the petitioner had sufficient time to respond thereto before the impugned order was issued. She also points out that personal hearings were offered on at least two occasions. 4. On perusal of the imp....

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....emand. 6. In the above facts and circumstances, impugned order dated 19.10.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order.  The petitioner is also permitted to submit a reply to the show cause notice with in the aforesaid per....