9911796707
TMI Blog2024 (6) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... on of liability for cess along with penalty - HELD THAT:- On perusal of the impugned order, it is evident that such order was preceded both by an intimation and a show cause notice. In reply to such show cause notice, the petitioner replied by submitting details of purchases made by him and outward supplies made by him. It is also clear from the impugned order that a personal hearing was not offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner : Mr. P.V. Sudakar Mr. G. Subramanian For the Respondent : Mrs. K. Vasanthamala, Govt. Adv. (T) ORDER PER An order dated 29.12.2023 imposing liability for cess along with penalty thereon is challenged in this writ petition on the ground of not provided a personal hearing to the petitioner. The petitioner states that the liability is limited to cess payable under the Goods and Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is evident that such order was preceded both by an intimation and a show cause notice. In reply to such show cause notice, the petitioner replied by submitting details of purchases made by him and outward supplies made by him. It is also clear from the impugned order that a personal hearing was not offered to the petitioner because the petitioner did not opt for the same. Sub-section (4) of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od. Upon receipt of the petitioner's reply and upon being satisfied that 15% of the amounts payable towards cess was received, the 1st respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. Since the assessment order has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
