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SENTHILKUMAR RAMAMOORTHY
A. D. Jeyaveerapandia Nadar & Bros – Appellant
Versus
State Tax Officer, Nagapattinam Assessment Circle, Nagapattinam – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records pertaining to the impugned order dated 28.12.2023 issued in GSTIN:33AAAFJ3044K1ZN/2017-2018 passed by the respondent and quash the same.)
1. The petitioner assails an assessment order dated 28.12.2023 largely on the ground that the said order is non speaking.
2. The petitioner states that it is engaged in the wholesale and retail trading of grocery and agricultural produce. By an audit notice dated 04.05.2023, about 13 defects in the petitioner's returns were pointed out. Based on the petitioner's reply, it is stated that proceedings in respect of 6 defects were dropped. The petitioner further states that a show cause notice dated 29.09.2023 was received by him in respect of assessment year 2017- 2018. The said notice set out defects noticed by the audit team under 7' heads. The petitioner replied thereto on 09.10.2023. In spite of such reply, it is stated that the impugned order was issued confirming the entire proposal made in the show cause notice and also imposing penalty equivalent to 10% of the tax levied on the petitioner. The present writ
Breach of natural justice principles and disparity in tax liability influenced the court's decision to quash the impugned order and remand the matter for reconsideration.
The court emphasized the importance of considering the petitioner's reply and providing an opportunity to contest the tax demand in the interest of justice.
The court emphasized the importance of providing sufficient time and opportunity for a personal hearing to the petitioner in assessment proceedings, while also considering the petitioner's non-respon....
The central legal point established in the judgment is the requirement to adhere to principles of natural justice in GST assessment proceedings, the consideration of Circular No.183 in addressing mis....
An ex parte assessment order passed without providing the assessee an effective opportunity to be heard may be set aside in the interest of justice, provided the assessee complies with reasonable con....
When a tax assessment order is challenged as cryptic or passed without adequate opportunity, particularly involving complex document reconciliation, the court may remand the matter for fresh assessme....
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