2024 (9) TMI 1158

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....COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 4-4-2024<br>W. P. No. 9001 of 2024 - -<br>GST<br>THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. A.Dhamodaran For the Respondents: Mr. B.Ramanakumar, Sr. SC ORDER An assessment order dated 28.12.2023 is the subject of challenge in this writ petition. The petitioner is engaged in....

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....nt identification number. Learned counsel further contends that the reply of the petitioner and the documents annexed in support of such reply were not duly taken into consideration while confirming the demand with regard to non payment of GST on the sale of fixed assets and wrong availment of Input Tax Credit. 3. Mr.B.Ramanakumar, learned senior standing counsel, accepts notice for the respond....

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....ses that a personal hearing was provided to the petitioner on 20.10.2023. In these circumstances, it is clear that principles of natural justice were complied with in substance. It is further evident from the impugned order that six issues were taken up for consideration. Out of the six issues, upon consideration of the petitioner&#39;s reply, the tax proposal in respect of four issues were droppe....