2025 (7) TMI 1322

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....e Krishnan Ramasamy For the Petitioner (in all W.Ps) : Mr. P. Raj Kumar for Mr. Adithya Reddy For the Respondent (in all W.Ps) : Mr. C. Harsha Raj Special Government Pleader (Tax) COMMON ORDER The challenge in these Writ Petitions is to the order dated 26.09.2024 passed by the respondent for the assessment years 2017-18 to 2022-23 and to quash the same. 2. The learned counsel for the petition....

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....in Kgs per Unit with the documentary evidence and this is not an imaginary assessment. In the reply, the tax payer had not directly stated about the calculation mentioned in the defect merely referred the case laws only. From the calculation mentioned in the SCN there is a difference in turnover calculation based on energy consumption, it is construed that the taxpayer might have doing their p....

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.... after providing personal hearing to the petitioner on 23.08.2024, 30.08.2024 and 11.09.2024, the respondent had passed the impugned order. Therefore, the petitioner cannot blame the respondent that no opportunity of personal hearing was provided to the petitioner. Hence, he prayed for appropriate orders. 5. Heard the learned counsel for the petitioner and the learned Special Government Pleader (....

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....case on merits. 7. In such view of the matter, this Court is inclined to set aside the impugned order dated 26.09.2024 passed by the respondent. Accordingly, this Court passes the following order: (i) The impugned order passed by the respondent dated 26.09.2024 is set aside. (ii) Consequently, the matter is remanded to the respondent for fresh consideration. (iii) Thereafter, the petitioner....