2024 (9) TMI 1151

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....vernment Advocate (Taxes) ORDER An assessment order dated 30.12.2023 is challenged in this writ petition. 2. The petitioner is the son of the late Kandappagounder Muthu, who was a registered person under applicable GST enactments. He was engaged in the business of buying and selling processed turmeric. Proceedings were initiated against him in respect of assessment period 2017-18. The sho....

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....or the said assessment period. By referring to the impugned order, learned counsel pointed out that the respondent proceeded on the basis that the relevant goods should have been sold within a maximum period of 18 months from the date of purchase. By calculating the said 18 month period, learned counsel pointed out that the respondent proceeded on the assumption that there was a deemed sale in Feb....

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....supply for 2017-18. By taking into account the purchases made in 2017-18, he submits that there was reasonable basis to proceed on suppression of sales. He also submits that the petitioner failed to produce the books of account to provide evidence of the closing stock as on 31.03.2018. If such document had been produced, he submits that the petitioner would have been able to substantiate the conte....

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....r, the petitioner was also not put on notice regarding such deemed sale so as to enable the petitioner to show cause in respect thereof. It is also noticeable that no personal hearing was offered to the petitioner in violation of the statutory prescription in sub-section 4 of Section 75 of applicable GST enactments. For all these reasons, the impugned order is unsustainable. 6. Therefore, the i....