2024 (8) TMI 952

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....le Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. A. Dhamodaran For the Respondent : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER Challenging the assessment order dated 30.12.2023 passed by the 1st respondent and also for a direction to the 1st respondent to remove the attachment of the petitioner's bank account, this writ petition has been filed. 2. The learned counsel a....

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....year 2018. Further, the 1st respondent proceeded to attach the bank accounts of the petitioner to recover the tax demand. In these circumstances, the petitioner is before this Court. 3. The learned Government Advocate appearing for the 1st respondent submitted that though the notice of personal hearing was uploaded by the 1st respondent in the GST web portal, the petitioner had failed to appear b....

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.... view the GST web portal, as his registration was cancelled, this Court is inclined to set aside the assessment order passed by the 1st respondent dated 30.12.2023 and the communication of the 1st respondent to the 2nd respondent dated 20.05.2024 and accordingly, the same are set aside on condition that the petitioner shall deposit 10% of the disputed tax demand, within a period of four (4) weeks ....