2023 (6) TMI 939

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....Decisions)<br>Dated:- 12-6-2023<br>W. P. (MD)Nos. 14407, 14408, 14409 And 14410 of 2021 And WMP. (MD)Nos. 11339, 11343, 11344, 11347, 11352 And 11353 of 2021 - -<br>GST<br>Honourable Dr. Justice Anita Sumanth For the Petitioners : Ms.Dhanamadhri.G For the Respondents : Mr.Haja Nazrudeen Additional Advocate General assisted by Mr.M.Venkateswaran, Special Government Pleader and Mr.P.Hari Babu,....

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....conclusion they request for a personal hearing prior to finalization of the proceedings. This request has been totally ignored by the assessing officer who has instead proceeded to pass the impugned order without hearing the petitioner. 4. The impugned orders have been passed under the provisions of Section 74 of the Act and the officer is, in passing the orders, bound by the general provisions....

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.... further notice. Since one of the contentions advanced is that the impugned orders of assessment traverse far beyond the points upon which the show cause notices have been issued, let the impugned orders be treated as show cause notices as well. 7. Thus, and in effect, the petitioners are permitted to appear along with a detailed reply to all points as revealing themselves from the impugned ord....