2024 (3) TMI 781

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....56, 6368, 6369, 6341, 6398, 6399, 6403 & 6404 of 2024 - -<br>GST<br>Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner in all WP&#39;s : Mr. S. Durairaj For the Respondents in all WP&#39;s : Mr. C. Harsha Raj, AGP (T) COMMON ORDER By these five writ petitions, assessment orders pertaining to four assessment years are challenged and, in the fifth writ petition, a recovery....

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....hat notices were not served in accordance with Section 169 of applicable GST statutes. With specific reference to sub-section (2) thereof, learned counsel contends that the date of service of communications uploaded on the GST portal is not specified therein. He further submits, on the merits of the disputes, that the assessing officer proceeded on the basis of assumptions. In specific, he points ....

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....e notices is not convincing. On examining the impugned assessment order, it is clear that the petitioner was not heard. It is also clear that the assessing officer relied on information available on a particular website on the internet to attribute values to materials used in construction. If the petitioner had been heard, the petitioner would have able to place relevant materials on record to end....

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....d of fifteen days from the date of receipt of a copy of this order. Subject to the receipt of the petitioner&#39;s reply and upon being satisfied that 10% of the disputed tax demand was duly adjusted from the electronic credit ledger of the petitioner in respect of each assessment year, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal he....