TaxTMI 
TaxTMI 
2021 (1) TMI 58
X X X X Extracts X X X X
X X X X Extracts X X X X
.... assessment years 2017-18, 2018-19 & 2019-20. 2. Heard Mr.S.Karunakar, learned counsel for the petitioner and Mr.J.Padmavathi Devi, learned Special Government Pleader, who accepts notice on behalf of the respondent. 3. By consent of both parties, these writ petitions are taken up for final disposal at the admission stage itself. 4. The petitioner has challenged the assessment orders in these writ petitions on the ground that no sufficient opportunity was granted by the respondent to the petitioner before passing of the impugned assessment orders and the principles of natural justice has been violated. 5. It is the case of the petitioner that due to the pandemic situation, they had sought for time to send reply to the show cause ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt orders on the ground that the same has been passed violating the principles of natural justice and has been passed arbitrarily and illegally, without considering the objections of the petitioner. It is also the contention of the petitioner that personal hearing was also not afforded by the respondent. 6. The learned counsel for the petitioner drew the attention of this Court to the show cause notices dated 03.08.2020 issued by the respondent. He also drew the attention of this Court to the representation given by the petitioner on 06.10.2020, wherein, the petitioner had sought for copies of the documents, based on which the show cause notices, dated 03.08.2020, was issued by the respondent and they had also requested the respondent to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er. But the petitioner chose not to appear for personal hearing before the respondent. Therefore, according to her, the present writ petition is not maintainable, since the principles of natural justice has not been violated by the respondent. 9. This Court has perused and examined the materials available on record as well as the impugned assessment orders. Admittedly, the final show cause notice was issued under the GST Act by the respondent on 03.08.2020. Admittedly, the State was under lock down, when the first show cause notice was issued by the respondent. On receipt of the said show cause notices, the petitioner by his reply, dated 06.10.2020, has requested the respondent to furnish the copies of the documents to them, which is the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with these writ petitions. Even without waiting for the reply, the respondent has passed the impugned assessment orders against the petitioner on 31.10.2020, itself. 12. Admittedly, the show cause notices were issued on 03.08.2020 and the impugned assessment orders have been issued on 31.10.2020, within a short period of three months. When the petitioner has been seeking for sufficient time for sending a detailed reply and that too when he has sought for documents, which was furnished only on 20.10.2020, the respondent ought to have given some more time to the petitioner to place all his objections with regard to the demand made by the respondent as per the show cause notices, dated 03.08.2020. However, as seen from the impugned assessm....