2024 (8) TMI 1262

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....ugned orders dated 13.09.2023 passed by the respondent, the petitioner has filed these Writ Petitions. 3. Mr.V.Prashanth Kiran, learned Government Advocate (Tax), takes notice on behalf of the respondent. 4. By consent of the parties, the main Writ Petitions are taken up for disposal at the admission stage itself. 5. Alleging that there is mismatch of tax liability for the financial years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022, the respondent passed the impugned orders dated 13.09.2023 respectively, demanding the payment of differencial amount in respect of impugned assessment periods. 6. The learned counsel for the petitioner submitted that the respondent uploaded Form DRC-01A dated 27.01.2023 in GST online po....

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....would come around Rs. 11.20 crores. As the learned counsel for the petitioner submitted that a sum of Rs. 1.45 crores has already been withdrawn from his Bank account, subject to the verification of the payment of Rs. 1.45 crores, this Court may remand the matter to the Authority concerned for passing appropriate orders. 8. Heard the learned counsel for the petitioner as well as the learned Government Advocate for the respondent and perused the materials available on record. 9. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the respondent issued Form DRC-01A dated 27.01.2023 and the petitioner also filed a reply to the said notice. Though, the Form DRC....

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.... hearing before the Authority concerned should be granted to the petitioner, as the impugned orders were passed ex-parte violating the principles of natural justice. 11. For the reasons stated above, this Court is inclined to set aside the impugned orders dated 13.09.2023 passed by the respondent, with the following directions:- (i) The orders impugned herein are set aside and the matters are remanded to the respondent in respect of the assessment years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022 for fresh consideration within a period of four weeks from the date of receipt of a copy of this order. Since a sum of Rs. 1.45 crores was withdrawn from the petitioner's Bank account, this Court is not inclined to impo....