9911796707
TMI Blog2023 (8) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ST - Violation of principles of natural justice - respondents had not dealt with the reply of petitioner and also has not referred the document which the petitioner has filed along with the reply - difference of Rs. 50 lakhs in exempted turn over reported as per GSTR 3B and GSTR 1 - validity of assessment order - HELD THAT:- This Court is of the considered opinion that the respondents have not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.M.Ramesh, the Learned Government Advocate for the respondents and perused the material documents available on record. 3. The petitioner is a proprietrix running in the name of Chellam Mobiles and is registered under GST. For the Assessment year 2020-2021 (TANVAT), the petitioner has reported the total taxable turn over as Rs. 14,08,32,411/- and Rs. 13,58,32,411/- respectively, through returns. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnment letter, dated 17.11.2022. Again, the respondents have granted another personal hearing notice, dated 06.12.2022, directing the petitioner to appear within 7 days. Since the petitioner has not appeared and also not sought any adjournment, the respondents have passed the impugned order, dated 27.12.2022. 5. The contention of the petitioner is that he has submitted relevant records, especiall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and submit further evidence for sales under Agriculture. Without doing so, the respondents have mechanically passed an order. Therefore, this Court is inclined to set aside the impugned order and the same is quashed. 7. Accordingly, the respondents are directed to redo the same, within a period of 4 weeks. The petitioner is at liberty to submit further evidence, documents, especially shall submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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