2022 (6) TMI 360

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.... the revenue in Form GST DRC-16, dated 20.11.2021 to attach the property of the writ petitioner was under challenge. 3.Considering the said challenge and the grounds raised by the writ petitioner in support of the challenge, the learned Judge of this Court by the impugned order having taken note of the earlier proceedings, under which, this Court has given conditional directions to reassess the assessment for three years by making some deposit of amount, had come to a conclusion that, the said challenge cannot be made successfully and accordingly, the writ petition was disposed of, as against which, the present writ appeal has been filed. 4.Mr.Anandha Rajagopal, learned counsel for the appellant has raised a point that in the earlier roun....

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....nce though belatedly has been complied with by depositing the said amount in respect of each of the assessment year. 7.Therefore, the natural corollary would be that, the Assessing Authority has to reassess and complete the assessment for the said three assessment years and to pass the final orders. In this regard, according to the learned counsel for the appellant, personal hearing sought for, that was also given. However, before passing an order under the reassessment process, now the impugned proceedings under Form GST DRC-16 had been issued on 20.11.2021. Therefore, challenging the same, the present writ petition was filed on the ground that before completing the reassessment process as directed by the Writ Court in the first round of ....