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SENTHILKUMAR RAMAMOORTHY
Angalamman Auto Spares, Represented by its Proprietor, Erode – Appellant
Versus
State Tax Gobichettipalayam – Respondent
ORDER :
(Prayers in W.P.No.7087 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD331023064272Y along with annexure in GSTIN 33ALCPV3431F1ZD/2017-2018 dated 12.10.2023 for the assessment period July 2017 to March 2018 and quash the same.
In W.P.No.7090 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD3310230760306 along with annexure in GSTIN 33ALCPV3431F1ZD/2019-2020 dated 13.10.2023 for the assessment period April 2019 – March 2020 and quash the same.
In W.P.No.7093 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of the respondent in Form GST DRC-07 with Reference No.ZD331023076328L along with annexure in GSTIN 33ALCPV3431F1ZD/2020-2021 dated 13.10.2023 for the assessment period April 2020 – March 2021 and quash the same.
In W.P.No.7097 of 2024: This Writ Petition is filed u
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....
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 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 main legal point established in the judgment is the breach of natural justice leading to the quashing of assessment orders and the direction for the petitioner to remit 10% of the disputed tax de....
Courts may remand ex-parte tax assessment orders for fresh adjudication upon equitable conditions, such as partial tax deposit, to allow petitioners an opportunity to defend their claims in accordanc....
An ex-parte assessment order passed under GST laws may be set aside in the interest of justice to allow the assessee a fresh opportunity for hearing, provided the assessee complies with reasonable co....
Court remanded GST assessment for fresh hearing despite limitation, upon partial tax deposit, upholding natural justice.
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