2025 (3) TMI 662

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..... : Mr. J.K. Jeyaseelan Government Advocate COMMON ORDER These Writ Petitions have been filed seeking to quash the impugned orders passed by the respondent, dated 21.10.2024 and 12.09.2024, and further direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing to the petitioner as per the provisions of the GST Act, 2017. 2. Heard both sides. With the....

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....from the respondent's office regarding an alleged tax demand for the said period. Immediately, upon receiving this information, the petitioner visited the respondent's office to enquire about the demand. The respondent informed the petitioner that the impugned order had been uploaded on the GSTN common portal on 21.10.2024 and 12.09.2024. 5. The petitioner further submits that the respond....

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....e Hon'ble Calcutta High Court in Suncraft Energy Private Limited and another [(2023) 117 GSTR 78], wherein it has been held that if a taxpayer has substantiated their genuine purchases with invoices and payment details, no tax demand can be raised arbitrarily. In the present case, according to the petitioner, no opportunity was given to them to substantiate their case. 7. The learned Governme....