2024 (4) TMI 1056

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..... lidity of assessment orders - contravention of sub-section (4) of Section 75 of applicable GST enactments by failing to provide a personal hearing after such reply was issued by the petitioner - HELD THAT:- On perusal of the documents on record, it is clear that the petitioner responded to the show cause notice. After receipt of such reply, the respondent did not offer a personal hearing to the pe .....

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..... , Additional Government Pleader COMMON ORDER In these writ petitions, assessment orders pertaining to the assessment periods 2017-18 and 2018-19 are challenged on the ground of breach of principles of natural justice. 2. Upon receipt of show cause notice in October 2023, the petitioner replied on 18.01.2024. The impugned orders were issued thereafter. 3. Learned counsel for the petitioner assails .....

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..... or or if an order adverse to the tax payer is proposed to be issued. Since such statutory prescription was contravened in this case, the impugned orders call for interference. 6. Therefore, the orders impugned herein are set aside and the matters are remanded for reconsideration by the respondent. The respondent is directed to provide a reasonable opportunity to the petitioner, including a persona .....

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