2026 (7) TMI 1774

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.... Counsel for the Respondent(S) : Gp For Commercial Tax ORDER: PER THE HON'BLE SRI JUSTICE T.C.D. SEKHAR: The petitioner is a registered dealer under GST Act, having engaged in the business of sale of silk sarees. It is the case of the petitioner that for the period 2024-25, the 1st respondent conducted scrutiny of returns of the petitioner and pursuant thereto, issued notice in Form ASMT-....

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....ed an amount of Rs.1,70,568/-, in favour of the 1st respondent. 3. It is the specific case of the petitioner that the petitioner could not appear before the 1st respondent as the deponent met with accident and the same was informed to the 1st respondent through his relatives. This Court, by order dated 24.06.2026, directed the learned Government Pleader to get instructions in the matter, as to ....

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.... Assistant Government Pleader on instructions fairly confirmed that the 1st respondent was informed that the petitioner met with accident, this Court is of the opinion that proper officer ought not to have proceeded with the assessment. 6. In the circumstances, this Court deems it appropriate to set aside the impugned assessment order dated 17.05.2025, remand the matter to the 1st respondent, s....