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

...., 2771 & 2772 of 2024 - -<br>GST<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 al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....out that the respondent initiated action in December 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 su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within two months from the date of receipt of the petitioner&#39;s reply. For the avoidance of doubt, it is made clear that the ITC amounts r....