2024 (11) TMI 1397

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.... For the Petitioner : Mr. B. Thirumalai For the Respondents 1 And 2 : Mr. V. Prashanth Kiran Government Advocate (Taxes) COMMON ORDER Since the issue involved and the relief sought in both the Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Mr.V.Prashanth Kiran, learned Government Advocate (Taxes), takes notice on behalf o....

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....oceedings inititated against the petitioner for non-filing of GST returns. 4.1. He further submits that, if an opportunity is provided, the petitioner would be able to substantiate his case and also he agrees to make a payment of 10% of the disputed tax in respect of the impugned assessment period. 5. Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) appearing for the respondents 1 &....

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....shed to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. 8. Fo....

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....ue a 14 days clear notice by fixing the date for personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. (iv) Considering the fact that the impugned orders itself has been set aside, this Court is of the opinion that the attachment made on the Bank account of the petitioner....