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TMI Blog2024 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... not - violation of principles of natural justice - HELD THAT:- The reply dated 280.08.2023 of the petitioner is on record. By such reply, the petitioner asserted that a sum of Rs. 1,79,806/- each was paid towards CGST and SGST along with interest of Rs. 77,903/- each towards CGST and SGST. When the impugned assessment order is examined against this backdrop, it is unclear as to how the liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of a copy of this order. Petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Ranish Kumar For the Respondents : Mr.T.Ramesh Kutty Senior Standing Counsel ORDER The assessment order dated 29.09.2023 in respect of the assessment period 2017-18 is under challenge. 2. The petitioner is a partnership firm dealing in oil and oil seeds. The petitioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd payable towards CGST and SGST each is Rs. 2,16,803/-. She also points out that the petitioner was not called upon to show cause with regard to proposed penalty. By turning to the impugned assessment order, learned counsel pointed out that the petitioner has been called upon to pay a sum of Rs. 1,43,048/- towards SGST and a similar sum towards CGST. She also pointed out that the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out to interfere under Article 226 of the Constitution of India. 5. On examining the show cause notice dated 16.08.2023, it is clear that the petitioner was called upon to show cause as to why sums of Rs. 2,16,803/- each are not payable towards CGST and SGST. The petitioner was not called upon to show cause with regard to proposed penalty. 6. The reply dated 280.08.2023 of the petitioner is on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order dated 29.09.2023 is quashed and the matter is remanded for reconsideration. The respondents are directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within two months from the date of receipt of a copy of this order. 8. W.P.No.6219 of 2024 is disposed on the above terms. Consequently, connected miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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