2026 (1) TMI 635

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....11 of 2026 - -<br>GST<br>Honourable Mr. Justice Krishnan Ramasamy For the Petitioner in all Petitions : Mr. Sudalai Muthu N For the Respondent in all Petitions : Mr. R. Suresh Kumar, AGP COMMON ORDER These writ petitions have been filed challenging the impugned assessment orders dated 29.09.2025 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, t....

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....detailed reply and present their case before the respondent. 5. On the other hand, the learned Additional Government Pleader appearing for the respondents would submit that in these cases, after the filing of replies, the opportunity of personal hearing was provided to the petitioner vide several notices. However, the petitioner has failed to appear before the respondent. 6. Further, he woul....

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....ition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal. 8. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents and also perused the materials available on record. 9. In the cases on hand, the show cause notices dated 03.05.2024 was issued by the respondent, for whi....

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....nt need no interference of this Court. 11. Normally, an Assessee will have two opportunities to present their case. One is before the Assessing Officer and another is before the Appellate Authority. The Appellate Authority will also have similar power of the Assessing Officer to adjudicate the petitioner's case. In such case, as rightly suggested by the learned Additional Government Pleader, no....