2024 (11) TMI 454

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.....Jitendra Kumar For the Respondent: Mr. V.Prasanth Kiran COMMON ORDER By these writ petitions, the petitioner assails assessment orders in respect of distinct assessment periods on the ground of breach of principles of natural justice. 2. The petitioner states that he is not conversant with compliances under the GST regime and that such compliances were handled by a consultant. He further a....

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....Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He contends that the petitioner, Mr.Alsamar Malik, Proprietor, M/s.Green Eco Enterprises, and the petitioner in matters listed as item no.3 today are near relatives. By drawing reference to the assessment order in W.P.No.4801 of 2024, learned counsel points out that the assessee submitted a reply on 06.07.2023. Accordi....

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....D and receipt thereof was acknowledged by the petitioner. 6. The assessment orders were issued on 31.07.2023, but the petitioner has approached this Court in late February 2024 after the bank accounts of the petitioner were attached. The documents on record clearly indicate that the petitioner was negligent in not contesting the assessment proceedings until orders of attachment were issued. Howev....

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....oner is also permitted to submit a reply to the show cause notice within a period of three weeks from the date of receipt of a copy of this order. Upon receipt of the petitioner's reply and upon being satisfied that 12.5% of the disputed tax demand in each assessment order was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a persona....