2024 (9) TMI 1153

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....Prashanth Kiran, Government Advocate (Tax) ORDER An assessment order dated 29.01.2024 is 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 a reply dated 06.12.2023. The impugned order was issued thereafter ....

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....efore, 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 the four 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 natural justice were adhere....