9911796707
TMI Blog2024 (9) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... r was called upon to show cause as to why tax should not be imposed on that basis. On the contrary, the impugned order proceeds on the assumption that processed turmeric is required to be sold within a maximum period of 18 months. By deeming that the sale took place in February 2019, the tax liability was computed. No basis is discernible from the impugned order as to why such assumptions were made. The impugned order dated 30.12.2023 is set aside and the matter is remanded to the respondent for reconsideration. The petitioner is permitted to place additional documents before the respondent within four weeks from the date of receipt of a copy of this order - Petition disposed off. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f purchase. By calculating the said 18 month period, learned counsel pointed out that the respondent proceeded on the assumption that there was a deemed sale in February 2019, and calculated the tax liability on such basis. By also referring to the show cause notice, learned counsel pointed out that there was no indication therein that the assessment would be made by assuming a deemed sale 18 months from the date of purchase of the relevant goods. Learned counsel also contended that the petitioner was not provided a personal hearing before the order was passed. The last contention of learned counsel was that a sale in February 2019 would fall within the assessment period 2018-19 and not 2017-18. 4. Mr.V.Prashanth Kiran, learned Government A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to show cause in respect thereof. It is also noticeable that no personal hearing was offered to the petitioner in violation of the statutory prescription in sub-section 4 of Section 75 of applicable GST enactments. For all these reasons, the impugned order is unsustainable. 6. Therefore, the impugned order dated 30.12.2023 is set aside and the matter is remanded to the respondent for reconsideration. The petitioner is permitted to place additional documents before the respondent within four weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order with in two months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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