2025 (1) TMI 1420

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....Petitioner (By Smt. Vinitha M., Advocate For Sri. P.B. Harish, Advocate). Fo the Respondents (By Sri. K. Hemakumar, Aga For R1). ORAL ORDER The petitioner is before this Court under Article 226 of the Constitution of India, with the following prayer: (i) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case an....

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.... DRC-13 vide No: ACCT/LGSTO-040/TNo. 821/2024-25 dated 07-11-2024 received by Banker HDFC Bank on 16-11-2024 issued by the Respondent-1 vide ANNEXURE-C. 2. Heard learned counsel Smt. Vinitha. M., for Sri. P.B. Harish, learned counsel for the petitioner and Sri. K. Hemakumar, learned Additional Government Advocate for respondent No. 1. 3. Notice to respondent No. 2 is dispensed with as no rel....

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....re-A) and the petitioner was aware of show-cause notice as well as impugned order of assessment only on 01.10.2024 i.e., when the petitioner had opened the portal of the Department. Learned counsel would further submit that the impugned order of Assessment as well as subsequent Demand Notice are result of the ex-parte order and the petitioner had no opportunity to participate in the proceedings. I....

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.... the petitioner to submit reply and to participate in the proceedings, impugned orders are set aside and the matter is remitted back to the Adjudicating Authority-respondent No. 1. Since now the petitioner has received the show-cause notice, at the request of the petitioner, two weeks time is granted to submit reply to the show-cause notice from today. Wherefore, the following: ORDER (....