2024 (10) TMI 1504

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....Jayalakshmi for Mr. J.Nandakumar For the Respondents: Mr. C.Harsha Raj, AGP (T) ORDER An assessment order dated 23.08.2023 is the subject of challenge in this writ petition. The petitioner asserts that he is a registered person under applicable GST enactments. It is further stated that the petitioner was unaware of the initiation of proceedings by issuing a notice in Form ASMT-10 followed....

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.... that the petitioner would be able to satisfy the assessing officer with regard to such alleged discrepancy. On instructions, learned counsel also submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. By drawing reference to the impugned assessment order,....

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....r reasons set out above, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand with in a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice with in the aforementioned period. Subject to the receipt of the petitioner's reply and upo....