2024 (12) TMI 1071

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....haffiq For the Petitioner : Mr. N. Ganesh For the Respondents : Mr. G. Nanmaran Special Government Pleader ORDER The present Writ Petition is filed challenging the impugned order dated 16.03.2024 passed by the second respondent relating to the assessment year 2018-2019. 2. Mr.G.Nanmaran, learned Special Government Pleader (Taxes) takes notice on behalf of the respondents. 3. By c....

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....n 30.08.2023 and 12.12.2023 respectively through GST Portal, followed by three reminder notices dated 19.01.2024, 15.02.2024 & 05.03.2024 respectively and personal hearing opportunity was also afforded to the petitioner. However, the petitioner had neither filed its reply nor appeared for personal hearing. Hence, the impugned order came to be passed. 5. The impugned order is challenged on the p....

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....er would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to p....

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....rding a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., two weeks and four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand revived. 9. It is submitted by the learned counsel for the petitioner that the petitioner's Bank accou....