2023 (2) TMI 1281

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....- 2-2-2023<br>WRIT PETITION NO. 1460 OF 2023 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE B.M. SHYAM PRASAD For the Petitioner : (By Smt. Vanaja M R., Advocate) For the Respondents (By Sri. K. Hemakumar., AGA For R1, R5 & R7; Sri. Madanan Pillai, CGC For R2; Ms. Preetha Mahadevan for R3 & R4; Notice to R6 IS Dispensed With) ORDER The petitioner, apart from impugning the provisions of Goods ....

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.... the petitioner's grievance is confined only to the reassessment order dated 31.03.2022 and this Court were to decide on the merits of such impugned order, the petition could be disposed of. As such, Smt. Vanaja, the learned counsel for the petitioner and Sri Hema Kumar K., the learned Additional Government Advocate, are heard for final disposal of the petition. 3. It emerges from the records tha....

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....dvocate, submits that if the petitioner does not deny receipt of notice as contemplated under Section 39(1) of the VAT Act, it cannot complain about lack of opportunity and there cannot be any reason for interference by this Court. However, Sri K. Hema Kumar does not contest the petitioner's contention that the amount received as Escalation Charges would not be exigible under the VAT Act has not b....

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....dent could not have decided on reassessment without considering the petitioner's case that the amount received as Escalation Charges would not be exigible under the VAT Act, this Court is of the considered opinion that the petition must succeed to this limited extent with the impugned order dated 31.03.2022 being quashed and the proceedings restored to the seventh respondent for reconsideration wi....