2024 (6) TMI 483

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..... >GST
Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner in all WP's : Mr. S. Durairaj For the Respondents in all WP's : Mr. C. Harsha Raj, AGP (T) COMMON ORDER Assessment orders relating to assessment periods 2019-20, 2020-21 and 2021-22 are assailed primarily on the ground of denial of reasonable opportunity. The petitioner is a developer who had availed of the bene .....

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..... ts that a personal hearing was not granted. He further submits that the impugned order does not make reference to the petitioner's replies. The next contention of learned counsel is that Notification No.3/2019 sets out the consequences of non compliance therewith. Therefore, the respondent exceeded jurisdiction by applying GST at 5% merely on the allegation of non compliance with Notification .....

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..... d the services of sub contractors and in spite of agreeing to produce relevant documents failed to do so. By drawing reference to the impugned order, learned Additional Government Pleader points out that the petitioner's reply is referred to in the impugned order and that such order contains reasons for rejecting the petitioner's request that GST be imposed at 1% and not at 5%. 4. On peru .....

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..... et aside subject to the condition that the petitioner remits 5% of the disputed tax demand in respect of each assessment period as agreed to within two weeks from the date of receipt of a copy of this order. Subject to the respondents being satisfied that 5% of the disputed tax demand was received, the 2nd respondent is directed to provide a reasonable opportunity to the petitioner, including a pe .....

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