2025 (7) TMI 1322

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....-<br>GST<br>Honourable Mr. Justice 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.....

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....st to measure the quantity of out come of TMT Bar 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 consump....

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....overnment Pleader (Tax) for the respondent strongly opposed by stating that 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 le....

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....t and necessary to provide an opportunity to the petitioner to establish their 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 m....