2023 (8) TMI 395

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....)No. 7691 of 2023 - -<br>GST<br>Honourable Mrs. Justice S. Srimathy For the Petitioner : Mr.B.Rooban For the Respondents : Mr.M.Ramesh, Government Advocate ORDER This writ petition is filed for Writ of Certiorari to quash the impugned Assessment order, dated 27.12.2022. 2. Heard Mr.B.Rooban, the Learned Counsel appearing for the petitioner and Mr.M.Ramesh, the Learned Government Advocate for ....

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....e explanation of the petitioner, dated 05.09.2022 was not accepted. Again, the petitioner had filed his reply, dated 20.09.2022. The respondents have fixed personal hearing on 06.10.2022. The petitioner had sought an adjournment. Again, the respondents have granted personal hearing on 09.11.2022. Since the petitioner was hospitalized, he filed an adjournment letter, dated 17.11.2022. Again, the re....

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....ated supra. In the said reply the details of sales has been specifically mentioned as Rs. 50 lakhs. 6. Therefore, this Court is of the considered opinion that the respondents have not considered the reply of the petitioner along with the evidence. Further, if the respondents need any further clarification ought to have directed the petitioner to clarify and submit further evidence for sales under....