9911796707
TMI Blog2024 (9) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... le opportunity to contest the tax demand on merits - orders were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - violation of principles of natural justice - discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A returns - HELD THAT:- On perusal of the impugned order, it is evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr.Abdul Rahman, M/s.Abdul Rahman and Associates For the R1: Mrs.K.Vasanthamala, Government Advocate COMMON ORDER By these two writ petitions, assessment orders pertaining to two distinct assessment periods are challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent. With reference to the impugned order, she points out that such order was preceded by a show cause notice and that, therefore, the petitioner had sufficient opportunity to contest the tax demand. 5. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file objections or participate in the personal hearing. The petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% of the disputed tax demand in respect of each assessment period was received, the 1st respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh orders within a period of two months from the date of receipt of the petitioner's reply. Since the impugned assessment orders are being set aside, the bank attachments pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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