2024 (2) TMI 1464

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....espondents: Mr.T.N.C.Kaushik, Additional Govt. Pleader (T) ORDER The petitioner assails an assessment order dated 27.09.2023. 2. The petitioner is a registered person under applicable GST laws. In respect of financial year 2019-2020, the petitioner had filed GST returns. In respect thereof, an intimation in Form GST DRC-01A was issued on 20.02.2023. This was followed by a show cause notice in....

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.... submits that the petitioner has a statutory remedy and has instead approached this Court. 5. The documents on record reveal that the impugned assessment order was issued after issuing intimation dated 20.02.2023 and show cause notice dated 18.07.2023. Thus, it appears that the petitioner was provided an opportunity to contest the tax demand, but failed to do so. The impugned order was issued on ....