2024 (3) TMI 579

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....hy 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 show cause notice, the petitioner requeste....

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.... 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 2023, but that the petitioner failed to avail o....

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....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 provide a reasonable opportunity to the petition....