2024 (10) TMI 1592

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....e Petitioner: Mr. T.Mohan, Sr. Adv. for Mr. Adithya Reddy For the Respondent: Mr. V.Prashanth Kiran, GA (T) ORDER An assessment order dated 09.10.2023 is challenged on the ground that personal hearing was not offered after receipt of the petitioner's reply. In respect of assessment year 2017-2018, the petitioner received an intimation in Form GST DRC-01A in December 2022. Such intimat....

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....ut that the petitioner was provided multiple opportunities to contest the tax demand in the form of intimation, show cause notice and the personal hearing opportunities provided even after the issuance of the show cause notice. 4. The documents on record include the petitioner's reply on 20.06.2023. Such reply was referred to in the impugned order and treated as a reply to the show cause no....