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2024 (11) TMI 454

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..... s of attachment were issued. However, it is equally clear that the orders impugned herein were issued without hearing the petitioner. In these circumstances, solely with the view to provide an opportunity to the petitioner to contest the tax demands, interference with the impugned orders is warranted subject to putting the petitioner on terms. The impugned assessment orders are quashed and the matters are remanded for re-consideration subject to the condition that the petitioner remits 12.5% of the disputed tax demand in each assessment order within a period of two weeks from the date of receipt of a copy of this order - Petition allowed by way of remand. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. P.Jiten .....

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..... learned counsel points out that the assessee submitted a reply on 06.07.2023. According to learned counsel, this indicates clearly that the assessees in both batches of matters were accessing the GST portal and that the reasons set out in the respective affidavits are not true. He further submits that adequate conditions may be imposed to safeguard revenue interest if the Court is inclined to provide another opportunity to the petitioner. 5. The assessment order indicates that proceedings were initiated against the petitioner by issuing a notice in Form GST ASMT-10 in respect of discrepancies in the returns filed by the petitioner. Thereafter, an intimation was issued and this was followed by the show cause notice. It also appear that three .....

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..... etitioner's reply and upon being satisfied that 12.5% of the disputed tax demand in each assessment order was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders within a maximum period of four months therefrom. In view of the assessment orders being quashed, the impugned bank attachments shall stand raised subject to the caveat that the respondent may issue fresh attachment orders if the conditions specified above are not complied with. 8. W.P.Nos.4801, 4804, 4807, 4810 and 4818 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.5237, 5241, 5242, 5229, 5230, 5233, 5234, 5235, 5259 and 5260 .....

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