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SENTHILKUMAR RAMAMOORTHY
Ranga Ply Industries, Represented by its Partner, Mettupalayam – Appellant
Versus
Assistant Commissioner (ST), Mettupalayam – Respondent
ORDER :
(Prayer in W.P. No. 5537 of 2024: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his Ref.No.GSTIN 33AAWFS0391J1ZQ dated 28.09.2023 in Form GST DRC-07 for the Assessment Year 2020-2021 and quash the same with the direction to redo the adjudication after providing an opportunity of being heard.
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his Ref.No.GSTIN33AAWFS0391J1ZQ dated 28.09.2023 in Form GST DRC-07 for the Assessment Year 2021-2022 and quash the same with the direction to redo the adjudication after providing an opportunity of being heard.)
1. By these writ petitions, the petitioner assails assessment orders issued on 28.09.2023 in respect of assessment years 2020-2021 and 202–2022, respectively.
2. The petitioner was issued a notice in Form GST ASMT-10 in July 2023 with regard to alleged discrepancies in the returns filed by the petitioner. Such notice was not replied to. Thereafter, an intimation in Form GST DRC-01A was issued to the petitioner in Septemb
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....
Principles of natural justice must be adhered to in the issuance of assessment orders, and the opportunity to be heard must be provided before such orders are issued.
The main legal point established in the judgment is the requirement to adhere to principles of natural justice in assessment proceedings, including providing the petitioner with a reasonable opportun....
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