2024 (10) TMI 1503

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....t: Mr. C.Harsha Raj, AGP(T) ORDER An assessment order dated 29.12.2023 is under challenge in this writ petition. 2. The petitioner is a civil contractor and a registered person under applicable GST statutes. Upon scrutiny of returns filed by the petitioner, a notice in Form ASMT-10 was issued alleging discrepancies in such returns. Thereafter, a show cause notice was issued to the petitio....

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....ly issued by the petitioner, he pointed out that the petitioner had submitted documents such as the audited profit and loss account and balance sheet, audit report in Form 3CB & 3CD, Form 26AS and GSTR 1, 2A and 2B. By contending that no personal hearing was granted, learned counsel submits that if a personal hearing had been granted, the petitioner would have been able to explain the facts and pe....

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....h opportunity. 6. The documents on record clearly indicate that the assessment order was preceded by a show cause notice, which indicates that a personal hearing was offered. However, the assessment order also discloses that the petitioner was not heard. The petitioner is a civil works contractor and it is quite common for such civil work contractors to receive payments in the form of mobilizat....