2024 (3) TMI 579

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....r. Justice Senthilkumar Ramamoorthy For the Petitioner in all WP's : Mr.B.Raveendran For the Respondent in all WP's : Mr.V.Prasanth Kiran COMMON ORDER These writ petitions are directed against assessment orders dated 23.08.2023 in respect of distinct assessment periods. The petitioner is a civil contractor and a registered person under applicable GST enactments. Pursuant to a s....

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....ching the petitioner's bank account. He has placed on record the statement of account pertaining to the petitioner's bank account with the Indian Bank, Bargur, Dharmapuri District. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. By referring to the impugned assessment orders, he points out the petitioner was offered a personal hearing in August 20....

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....o as to provide an opportunity to the petitioner to contest the tax claims. Therefore, the impugned assessment orders are quashed and these matters are remanded for re-consideration. The petitioner is permitted to file a reply to the show cause notice within a maximum period of fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to....