https://www.taxtmi.com/caselaws?id=439614 The HC dismissed the petition challenging an assessment order under Section 74 of the TNGST Act. The petitioner alleged violation of natural justice principles, but the court found the show-cause notice was properly connected to earlier proceedings under DRC 01A notice dated 23.01.2023. The petitioner was aware of the specific issues regarding allegedly fraudulent purchases from M/s.Baby Suba Company and possessed relevant documents. Despite promising to file supporting documents during personal hearing, the petitioner failed to appear on 05.04.2023 or provide materials. The court held the assessing authority followed proper statutory procedure and confirmed the assessment in the petitioner's absence. The court emphasized that assessees must cooperate during assessment proceedings and effectively respond to show-cause notices. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 16 Apr 2025 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439614 The HC dismissed the petition challenging an assessment order under Section 74 of the TNGST Act. The petitioner alleged violation of natural justice principles, but the court found the show-cause notice was properly connected to earlier proceedings under DRC 01A notice dated 23.01.2023. The petitioner was aware of the specific issues regarding allegedly fraudulent purchases from M/s.Baby Suba Company and possessed relevant documents. Despite promising to file supporting documents during personal hearing, the petitioner failed to appear on 05.04.2023 or provide materials. The court held the assessing authority followed proper statutory procedure and confirmed the assessment in the petitioner's absence. The court emphasized that assessees must cooperate during assessment proceedings and effectively respond to show-cause notices. Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439614