9911796707
TMI Blog2025 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned order dated 07.08.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iolation of principles of natural justice inasmuch as the impugned order came to be passed without considering the petitioner's request for time. 2. The petitioner is registered as a contractor with Tamil Nadu Power Generation and Distribution Corporation Limited for providing Transport of Goods Services . The petitioner is registered under the Goods and Services Tax Act, 2017. During the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by personal hearing notices on 05.07.2024, 23.07.2024 and 30.07.2024. The petitioner had filed letter dated 27.06.2024 seeking two months time. Thereafter, the impugned order came to be passed on 07.08.2024 confirming the proposal, without considering the petitioner's request for time. It is thus submitted that the impugned order is bad. 4. To the contrary, it is submitted by the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed taxes. It was further submitted that even before the time for filing of appeal has expired, the Respondents proceeded with recovery proceedings and garnishee proceedings has been issued and bank accounts have been attached. 6. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. It is open to the Respondents to appropriate 10% of the disputed tax and on such appropriation, the bank at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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