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2024 (6) TMI 829 - HC - GSTIssues involved: Assessment orders challenged on grounds of breach of natural justice. Summary: In the present case, the petitioner, a Government aided Co-operative Society assisting small printing press owners, contested assessment orders for four distinctive periods, alleging a breach of natural justice. The impugned orders were issued following show cause notices, which the petitioner claimed were not accessed due to lack of computer knowledge. The respondent, represented by Mr. V. Prashanth Kiran, Government Advocate, argued that personal hearings were offered but the petitioner failed to attend. The petitioner expressed willingness to remit 10% of the disputed tax demand for remand. The Court observed that the petitioner was not given an opportunity to be heard before the assessment orders were issued, leading to discrepancies in tax liability. Consequently, the Court quashed the assessment orders, subject to the condition that the petitioner remits 10% of the disputed tax demand under each order within two weeks. The petitioner was allowed to submit a reply to the show cause notice within the same period. Upon compliance, the assessing officer was directed to provide a reasonable opportunity for a personal hearing and issue fresh assessment orders within two months. Furthermore, the assessment officer was instructed to consider web copies submitted by the petitioner. The Writ Petitions were disposed of with no order as to costs, and connected miscellaneous petitions were closed accordingly.
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