2024 (4) TMI 1056

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....mamoorthy For the Petitioner : M/s. Radhika Chandra For the Respondent : Mr. C. Harsha Raj, Additional Government Pleader COMMON ORDER In these writ petitions, assessment orders pertaining to the assessment periods 2017-18 and 2018-19 are challenged on the ground of breach of principles of natural justice. 2. Upon receipt of show cause notice in October 2023, the petitioner replied on 18.01.2....

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....plicable GST enactments prescribes that a personal hearing should be offered either if requested for or if an order adverse to the tax payer is proposed to be issued. Since such statutory prescription was contravened in this case, the impugned orders call for interference. 6. Therefore, the orders impugned herein are set aside and the matters are remanded for reconsideration by the respondent. Th....