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TMI Blog2024 (9) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT - TMI - MADRAS HIGH COURT - HC - Dated:- 4-4-2024 - W. P. No. 9001 of 2024 - - - GST - Challenge to assessment order - impugned order is vitiated by the failure of the respondents to provide audit observations pursuant to the audit - petitioner was deprived of the opportunity to respond to the audit observations before the audit report was prepared. HELD THAT:- On perusal of the documents on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has an appellate remedy against this order. It is not required to exercise discretionary jurisdiction. However, it should be noticed that this writ petition was filed on 29.02.2024, which was within the original period of limitation. As of today, the petitioner is with in the condonable period. Petition is disposed of by permitting the petitioner to present a statutory appeal before the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to provide audit observations pursuant to the audit. As a consequence, he contends that the petitioner was deprived of the opportunity to respond to the audit observations before the audit report was prepared. He also submits that the audit report does not contain the document identification number. Learned counsel further contends that the reply of the petitioner and the documents annexed in sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the documents on record, it is evident that the petitioner was put on notice before the audit and submitted various documents in response to such notice. The petitioner also responded to the audit report and to the show cause notice. The impugned order discloses that a personal hearing was provided to the petitioner on 20.10.2023. In these circumstances, it is clear that principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and appropriate that the petitioner be permitted to present the statutory appeal. 6. Therefore, W.P.No.9001 of 2024 is disposed of by permitting the petitioner to present a statutory appeal before the appellate authority. If such appeal is presented within ten days from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of the same on merits wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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