2024 (7) TMI 163

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....SENTHILKUMAR RAMAMOORTHY For Petitioner : Mr. K.A. Parthasarathy Mr. N. Chandirasekar for Mr. N. Prasad For Respondents : Mr.V.Prashanth Kiran, Govt. Adv.(T) for R1 COMMON ORDER Assessment orders in respect of two distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice. 2. The petitioner is a partnership firm engaged in stone mining. As....

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....oned returns. Learned counsel contends that such Circular envisages the conduct of an enquiry by the assessing officer and that the taxpayer is entitled to submit a certificate either from the supplier or from the Chartered Accountant depending on the quantum of discrepancy. Learned counsel further submits that even a detailed show cause notice was not issued in these matters and that only a summa....

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.... petitioner and the auto-populated GSTR 2A returns. In recognition of difficulties faced in this regard, Circular No. 183 was issued. The petitioner has also placed on record a certificate from the Chartered Accountant with regard to the reason for disparity between the above mentioned returns. Although the petitioner did not respond to the notices and participate in the assessment proceedings, th....