2024 (9) TMI 1220

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....d W. M. P. Nos. 26956 and 26955 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Ms.Sharanya Vijai K for Mr.K.Vaitheeswaran For the Respondents : Mr.M.Santhanaraman Senior Standing Counsel ORDER This writ petition has been filed by the Petitioner challenging the order of the Respondent dated 08.08.2024. 2. Mr.M.Santhanaraman, learned Senior Standi....

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....issued with an ASMT-10 notice dated 16.06.2023, without disclosing the allegation against the Petitioner, for which the Petitioner filed a reply on 03.10.2023. Thereafter, DRC-01 notice was issued to the Petitioner on 02.04.2024 and the Petitioner submitted reply on 11.04.2024, but again the Petitioner was issued by Show Cause Notice dated 21.05.2024 reiterating the very same discrepancies. She fu....

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.... said Show Cause Notice, that apart as the Petitioner failed to appear before the Respondents for personal hearing, the 1st Respondent passed the impugned order and therefore the question of violation of principles of natural justice does not arise. He further submitted that if the Petitioner is aggrieved by the impugned order, they can very well file an Appeal before the Appellate authority. 7....

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....ondent had captured with regard to the time sought by the petitioner for filing the reply. 9. In terms of Section 75(4) of the Act, if the respondent are intend to pass any order against an Assessee, they are supposed to provide an opportunity of personal hearing prior to the passing of final assessment order. In the present case, though the time was granted to the petitioner for filing the rep....