2024 (5) TMI 260

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..... 024 And W. M. P. Nos. 10718, 10720, 10727 & 10732 of 2024 - -
GST
Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. M. N. Bharathi For the R1 & R2 : Mrs. K. Vasanthamala, Govt. Adv.(T) For the R4 : Mr. Ramesh Kutty, Sr. Standing Counsel COMMON ORDER In these two writ petitions, an assessment order dated 11.09.2023 and the consequential bank attachment notice dated .....

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..... or respondents 1 & 2. Mr.Ramesh Kutty, learned senior standing counsel, accepts notice for the 4th respondent. By referring to the orders impugned herein, Mrs.K.Vasanthamala submits that the petitioner was provided sufficient opportunity to contest the tax demand by issuing both an intimation and a show cause notice. 5. The orders impugned herein reveal that tax liability was imposed on the basis .....

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..... disputed tax demand was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner's reply. On account of the assessment order being set aside, the bank attachment is raised. 7. These writ petitions are disposed of on the above .....

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