2024 (8) TMI 1248

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....SENTHILKUMAR RAMAMOORTHY, J. For Petitioner : Ms. Aparna Nandakumar For Respondents : Mr. V. Prashanth Kiran, Government Advocate (T) ORDER These five writ petitions pertain to assessment orders relating to assessment periods 2017-2018, 2018-2019, 2019-2020 and 2020-2021. 2. The petitioner asserts that he was a registered person engaged in business relating to glasswares and glass f....

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....ner was not  monitoring the portal in view of such cancellation. She also pointed out that Notification No.10/2019-Central Tax, dated 07.03.2019 (Notification No.10/2019) was issued exempting persons, who are engaged in the exclusive supply of goods and whose aggregate turnover in a financial year does not exceed Rs.40 lakhs, from obtaining registration. By pointing out that the petitioner&#3....

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....hat the assessment was undertaken on best judgment basis because the petitioner failed to participate in proceedings.  5. On account of the cancellation of the petitioner's GST registration on 06.11.2019, the petitioner would have had little reason to monitor the GST portal on an ongoing basis. The orders impugned herein indicates clearly that such orders were issued without hearing th....

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....18 and 2018-2019. 8. Therefore, the impugned assessment orders are quashed subject to the condition that the petitioner remits 5% of the disputed tax demand as regards assessment years 2017-2018 and 2018-2019 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 respective show cause notice within the aforesaid p....