2025 (6) TMI 2096

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....nugopalan, Smt. Nikitha Susan Paulson, Shri. Mahesh Chandran, Smt. Shallet K. Sam, Shri. Tomy Thomas, For the Respondents : Shri. P.R. Sreejith, Sc, Smt. Anjana Ajith. JUDGMENT The petitioner is a registered taxpayer under the Kerala State Goods and Services Tax and Central Goods and Services Tax, 2017. The grievance of the petitioner is against Ext. P3 assessment order, a consolidated or....

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....n 10.05.2022, and on that day, the officer concerned was not available in the office. He was informed that a further opportunity of hearing will be provided and the date of such hearing will be intimated. However, without granting any further opportunity, Ext. P3 proceedings were issued, finasizing Ext. P2. It is under these circumstances that the petitioner approached this Court challenging Ext. ....

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....n that Ext. P2 and P3 are composite notice and composite order pertaining to various assessment years. The issue is covered in favour of the petitioner by virtue of the observations made by the Division Bench of this Court in Joint Commission (Intelligence and Enforcement) and Anr v. M/s Lakshmi Mobile Accessories in W.A No 258 of 2025. 6. After carefully going through the materials based on re....

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.... noted that, the specific case of the petitioner is that, on 10.05.2022, the petitioner appeared but the officer concerned was not available in the officer and he was informed the next date of hearing would be intimated. Therefore, I find that there is a denial of a proper opportunity to the petitioner for contesting Ext. P2 notice. 7. Apart from the above, as rightly pointed out by the learned....