2024 (9) TMI 45

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....ering the nature of relief to be granted herein, notice to the second respondent is dispensed with. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 31.10.2023 passed by the first respondent and the consequential demand order dated 01.11.2023 and to quash the same. 3. The facts of the case, in short, are as follows:- i) The petitioner is a Partnership Firm, running a business in the name and style, Tvl. K.S.Granite for several years; that during the Financial Year 2017-18, the petitioner claimed an Input Tax Credit, which was scrutinized by the first respondent by virtue of Section 61 of General Sales Tax Act read....

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....e event, this Court is inclined to set aside the impugned orders, the petitioner is agreable to pay 10% of the disputed tax amount, for which sake, the bank attachment has to be lifted, and hence, prayed for appropriate orders. 5. Mr.V.Prashanth Kiran, learned Government Advocate (Tax) for the first respondent fairly submitted that if the petitioner is ready and willing to deposit 10% of the disputed tax, then, the prayer sought for by the petitioner may be considered. 6. I have given due considerations to the submissions made on either side and perused the materials available on record. 7. On perusal of records, it is crystal clear that the impugned orders came to be passed against the petitioner, behind their back, as the respond....

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....and filing reply is directly hit by Articles 14 and 19 (1) (g) of the Constitution of India. 9. Accordingly, the Writ Petition is allowed, the impugned order dated 31.10.2023 as well as the consequential demand order dated 01.11.2023 are set aside and the matter is remanded back to the first respondent for fresh consideration. While remanding the matter, it is made clear that the impugned orders are set aside subject to the condition that the petitioner deposits 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. Thereafter, the petitioner shall file a reply within two weeks and after the filing of reply, the respondent is directed to provide personal opportunity of hearing by issuing d....