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TMI Blog2024 (6) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... de a reasonable opportunity for a personal hearing and issue fresh assessment orders within two months. The impugned assessment order was quashed subject to the conditions imposed - petition disposed off. - Hon'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner in all WP's : Mr. S. Durairaj For the Respondent in all WP's : Mr. C. Harsha Raj, AGP (T) COMMON ORDER In these writ petitions, three separate orders dated 29.02.2024 are assailed primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Services Tax Act 2017, a sworn statement of Mr.V.Muthukumaran, Accounts Executive of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided a trial balance with regard to the turnover from Tamil Nadu. 4. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit a sum of Rs. 20,00,000/- as regards the assessment order in respect of assessment year 2020-21 and a sum of Rs. 25,00,000/- each in respect of orders relating to assessment years 2018-19 and 2019-20, which amounts were arrived at by reckoning the disputed tax demand after excluding the claims relating to ITC reversal and turnover difference between GSTR-9 and the profit and loss account. 5. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. He submits that the petitioner was provided several opportunities to contest the tax demand, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid period. Subject to the receipt thereof and upon being satisfied that the above mentioned sums of Rs. 20,00,000/- and Rs. 25,00,000/- each were received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders within a period of two months from the date of receipt of the petitioner's reply. While undertaking the above exercise, the assessing officer shall take note of the procedure prescribed in Circular No.12/2022 dated 26.09.2022 issued by the Commissioner of Commercial Taxes, Chennai. 8. W.P.Nos.11458, 11464 and 11468 of 2024 are disposed of on the above terms. There shall be no order as to costs. Consequently, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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