2025 (1) TMI 213

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Prasad For the Petitioner : Mr.M.Desingu For the Respondents : Mr.T.N.C.Kaushik Additional Government Pleader (Tax) ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader (Tax) takes notice on behalf of the respondents. With the consent of both parties, this writ petition is taken up for final disposal at the admission stage itself. 2. The present writ petition is filed challenging th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-01 dated 22.08.2023 by the first respondent. Further, personal hearing was offered on 22.09.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed. 5. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....year 2019-2020 of Rs.77,10,000/- and imposed taxes of Rs.6,93,900/- under CGST and Rs.6,93,900/- under SGST besides interest and penalty are imposed thereon. 6. The learned counsel for the petitioner 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 date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. c) If any such objections are filed, the same shall be considered by the respondents and orders shall be passed in acco....