2024 (6) TMI 892

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : M/s.G.Vardini Karthik For the Respondents : Mr.C.Harsha Raj, Additional Government Pleader (T) COMMON ORDER Assessment orders under Section 63 of the Central Goods and Services Tax Act, 2017 (the CGST Act) in respect of specific assessment periods are assailed in these writ petitions. 2. The GST registration of the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctments. She further submits that the petitioner remitted 10% of the disputed tax demand in respect of each assessment period and endeavored to file statutory appeals. Such appeals could not be filed because of the creation of the temporary ID. In these circumstances, learned counsel submits that the petitioner has been left without remedy. On instructions, learned counsel submits that the petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and freight and miscellaneous charges and gross profit was added thereon. This exercise was carried out without hearing the petitioner in person and considering the petitioner's objections. 6. In these facts and circumstances, it is just and necessary that the petitioner be provided an opportunity to contest the tax proposal on merits. Since the petitioner has remitted 10% of the disputed t....