2021 (10) TMI 834

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..... . The captioned main writ petition is directed against an order dated 09.01.2019 bearing Reference No.01/CTO-KKL/2018-19/38, Karaikal made by the fourth respondent (hereinafter 'impugned order' for the sake of convenience and clarity). 3. The impugned order pertains to assessment years 2017- 18 and 2018-19 and it is said to arise under 'Puducherry Goods and Services Tax Act, 2017' (hereinafter 'GST Act' for the sake of brevity, convenience and clarity). 4. The sheet anchor contention of learned counsel for writ petitioner is that the writ petitioner, who is a registered Works Contractor under GST Act and who is an assessee in the books of Karaikal Division, had raised an invoice prior to GST Act kicked in i.e, prio .....

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..... e consent of the learned counsel for both sides, i.e, learned counsel for the writ petitioner and the learned Additional Government Pleader for the respondents, took up the captioned main writ petition. 9. Learned Additional Government Pleader (Puducherry) submitted that there would have been no difficulty if the Writ Petitioner had directly responded to the SCN, instead of writing to the Executive Engineer of Public Works Department and marking a copy to the fourth respondent. However, the fact remains that the writ petitioner has responded qua SCN, as a copy of the letter dated 14.12.2018 written to the Executive Engineer, Public Works Department has been marked to the fourth respondent. To this extent, the impugned order, proceeding on .....

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..... n or view on the merits of the matter in this order. In other words, all questions including questions raised in captioned writ petition are left open, when fourth respondent embarks upon the denovo exercise. (d) By consent, the personal hearing is fixed on 22.09.2021, Wednesday, in the afternoon at 3p.m. in the office of the fourth respondent, i.e, in the office of The Assistant Commercial Tax Officer(SD), Commercial Taxes Department, Government of Puducherry, Puducherry. (e) The explanation dated 14.12.2018 already sent by the writ petitioner shall be treated as objection/explanation and personal hearing will be given on the basis of the objection/explanation. (f) Post personal hearing on 22.09.2021, the fourth respondent shall pass .....

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