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of <h1>Tax Assessment Challenge Succeeds: Impugned Orders Quashed, Fresh Hearing Ordered with Reasonable Opportunity to Respond</h1> <h3>Tvl. Metalica Metals, Represented by its Partner: Mr. Kailash Bhandari, Chennai Versus The Deputy State Tax Officer II, The Branch Manager, Chennai</h3> Tvl. Metalica Metals, Represented by its Partner: Mr. Kailash Bhandari, Chennai Versus The Deputy State Tax Officer II, The Branch Manager, Chennai - 2024 ... Issues involved: Challenge to assessment orders for the period 2019-2020 due to lack of reasonable opportunity.Summary:The petitioner challenged an order for the assessment period 2019-2020, alleging lack of a reasonable opportunity. The petitioner had requested 30 days to reconcile and reply to an intimation received on 28.04.2023, but the impugned orders were issued on 09.11.2023 without providing a chance to contest the tax demand on merits. The tax proposals involved discrepancies in GSTR 3B and GSTR 1 returns for outward supply, GSTR 3B and GSTR 2A for inward supply, and e-way bill verification. The discrepancies were not substantial, and the petitioner was debited significant amounts before filing the writ petition. The court set aside the order dated 09.11.2023, remanded the matter for reconsideration, and directed the petitioner to reply to the show cause notice within two weeks. The 1st respondent was instructed to provide a reasonable opportunity, including a personal hearing, and issue a fresh order within two months. The consequential attachment order dated 16.03.2024 was also set aside, and the attachment was raised, with amounts appropriated to abide by the outcome of the remanded proceedings. The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.
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