2024 (10) TMI 1428

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....titioner: M/s. K.A.Parthasarathy, N.Chandirasekar For the Respondent: Mr. V.Prasanth Kiran, GA (T) COMMON ORDER In all these writ petitions, assessment orders pertaining to distinct assessment periods are challenged. The petitioner is involved in quarrying and mining of rough stone. As a registered person, the petitioner filed returns under applicable GST statutes. In relation thereto, in....

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....is concerned. As regard seigniorage charges, he submits that the judgment of the Division Bench squarely applies. 3. Mr. V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He submits that the petitioner was provided sufficient opportunity and that the impugned orders record that the petitioner failed to avail of personal hearing although offered thrice by the asse....

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....egard thereto, the contention of learned counsel for the petitioner is liable to be accepted. As a consequence, on this aspect, the impugned assessment orders call for interference. 6. Accordingly, the assessment orders impugned herein are quashed only insofar as such orders deal with the imposition of GST on forward charge basis on the turnover. Consequently, these matters are remanded for re-....