2026 (4) TMI 1422

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....26 And W. M. P. (MD)Nos. 8769, 8770, 8775 & 8776 of 2026 - -<br>GST<br>Honourable Mr. Justice D.Bharatha Chakravarthy For the Petitioner in both the W.Ps. : Ms.P.R.Lavanya For the Respondent in both the W.Ps.: Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER These two writ petitions are connected and are therefore taken up for disposal by way of a common order. 2. Upon h....

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....bility of the assessee under the order impugned in W.P.(MD)No.11374 of 2026. 5. Insofar as W.P.(MD)No.11374 of 2026 is concerned, the assessment was made ex parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer&#39;s explanation on merits, and the reasons for not participating in the assessment....

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....r's consultant. Petitioner was unaware of the show cause notice vide Form DRC-01 dated 30.05.2024 and subsequent reminders, as the petitioner's GST Registration was cancelled prior to the issuance of the same and the same was uploaded on GST portal without any further means of intimation. Petitioner was unaware of the show cause notice vide Form DRC-01 dated 30.05.2024 and subsequent reminders,....

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....fore this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds. Further, in the present case, 46% of the disputed tax amount has already been recovered from the petit....