2024 (10) TMI 1433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. A.K.Jayaraj For the Respondents: Mr. V.Prasanth Kiran GA (T) ORDER An assessment order dated 01.09.2023 is challenged by the petitioner on the ground that a personal hearing was not provided. The petitioner states that he is engaged in the business of providing shipping and allied services. Pursuant to a notice in Fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecember 2023 and reversed ITC amounts of Rs. 2,36,907/- under CGST, Rs. 2,42,456/- under SGST and Rs. 2,59,720/- under Cess. 4. Mr. V.Prasanth Kiran, learned Government Advocate, appears on behalf of respondents 1 to 3. He submits that the petitioner failed to respond to the notice in Form ASMT-10, the intimation and the show cause notice. He also submits that the impugned assessment order was is....