2024 (9) TMI 991

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....pondent: Mr. V. Prashanth Kiran, Government Advocate (Tax) COMMON ORDER Assessment orders dated 13.12.2023 are assailed on the ground that the petitioner was not provided a personal hearing. 2. The petitioner is a registered person under applicable GST enactments. Upon receipt of the show cause notice dated 23.08.2023, the petitioner submitted replies dated 20.11.2023 & 06.12.2023, respectively....

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....etitioner on 16.06.2023. Therefore, from the date of intimation, he submits that about six months' time was available to the petitioner to produce all relevant documents in respect of all defects referred to both in the intimation and show cause notice. He further submits that the petitioner was offered a personal hearing on 14.09.2023. Therefore, learned counsel submits that principles of nat....