2024 (4) TMI 273

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....ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner in all WP's : Mr. P. Jitendra Kumar For the Respondent in all WP's : Mr. V. Prasanth Kiran, GA (T) COMMON ORDER By these writ petitions, the petitioner assails assessment orders in respect of distinct assessment periods on the ground of breach of principles of natural justice. 2. The petitioner states that he is not....

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....Therefore, he makes a request for an opportunity to place all relevant documents before the assessing officer. 4. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He contends that the petitioner, Mr.Firoz Khan Malik, Proprietor, M/s.Green Eco Enterprises, and the petitioner in matters listed as item no.4 today are near relatives. By drawing reference to the a....

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....al hearing notices were issued. In fact, learned Government Advocate points out that notice in Form GST ASMT-10 was sent by RPAD and receipt thereof was acknowledged by the petitioner. 6. The assessment orders were issued on 31.07.2023, but the petitioner has approached this Court in late February 2024 after the bank accounts of the petitioner were attached. The documents on record clearly indi....

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....puted tax demand in each assessment order within a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within a period of three weeks from the date of receipt of a copy of this order. Upon receipt of the petitioner's reply and upon being satisfied that 12.5% of the disputed tax demand in each assessme....