9911796707
TMI Blog2024 (12) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... and 09.03.2024 respectively are hereby set aside - The petitioner shall deposit a sum of Rs. 25,00,000/- apart from the amount i.e., Rs. 11,36,408/-, already paid by the petitioner on 29.05.2024, within a period three weeks from the date of receipt of a copy of this order. The writ petition stands disposed of. - Honourable Mr. Justice J. Sathya Narayana Prasad For the Petitioner : Mr. Nithyaesh Natraj for Mr. Anirudh A Sriram For the Respondent : M/s. Amrita Dinakaran, GA ORDER The present writ petition is filed challenging the impugned proceedings of the respondent bearing Assessment Nos. 33AAEPR0924N1ZL/2017-18, 33AAEPR0924N1ZL/2018-19, 33AAEPR0924N1ZL/2019-20, 33AAEPR0924N1ZL/2020-21, 33AAEPR0924N1ZL/2021-22 and 33AAEPR0924N1ZL/2023-24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that no show cause notice (SCN) or Form DRC-01A was served upon them, except by uploading in the GST Portal for which the Petitioner herein has no access to, violating the principles of audi alteram partem . Such actions reflect a disregard for procedural fairness, leaving the Petitioner without any opportunity to respond or defend the claims. 5. The learned counsel for the Petitioner submits that the erstwhile Proprietor's chronic health issues rendered him incapable of accessing the portal or addressing the notices and subsequently, he expired on 13.07.2024. Consequently, the Petitioner was deprived of an opportunity to present submissions or file replies against the alleged defects raised by the Respondents. 6. It was further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. b) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. c) If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. d) If the above deposit is not paid or objections are not filed within the stipulated period, i.e., three weeks and four weeks respectively from the date of receipt of a copy of this order, the impugned orders of assessment shall stand revived. 10 . In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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