2024 (10) TMI 1434

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.... For the Respondents: Mr. C.Harsha Raj, AGP (T) COMMON ORDER The petitioner assails an order dated 31.08.2023 primarily on the ground that principles of natural justice were breached. The petitioner is a registered person under applicable GST statutes. Pursuant to an inspection carried out at the registered place of business of the petitioner in November 2022, proceedings were initiated by issu....

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....ernment Pleader, accepts notice for the respondents. He points out that the assessment order was preceded both by an intimation and a show cause notice and that such assessment order was issued in August 2023. He also points out that the petitioner was offered personal hearings on at least two dates and this would be evident from the impugned order. 4. The documents on record clearly indicate tha....