Back
SENTHILKUMAR RAMAMOORTHY
Tvl. R. S. Transport, Rep. by its proprietor, Subramanian Santhi, Namakkal – Appellant
Versus
Assistant Commissioner (Sales Tax), Pallipalayam Assessment Circle, Namakkal – Respondent
JUDGMENT :
(Prayer in W.P.No.937 of 2024: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records pertaining to the impugned order ZD330523096332J dated 19.05.2023 issued by the respondent and quash the same.
In W.P.No.967 of 2024: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records pertaining to the impugned order ZD3305230963767 dated 19.05.2023 issued by the respondent and quash the same.)
1. In these two writ petitions, assessment orders dated 19.05.2023 with regard to two distinct assessment periods are assailed primarily on the ground that principles of natural justice were breached.
2. The petitioner is an entity engaged in providing mining and transportation services only to a Government undertaking. In relation thereto, pursuant to show cause notices dated 07.03.2023 & 22.03.2023, respectively, the impugned assessment orders were issued.
3. Learned counsel for the petitioner submits that the show cause notices and the impugned assessment orders were uploaded in the “View Additional Notices and Orders” tab on the GST portal. On
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....
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 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....
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 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 central legal point established in the judgment is the importance of principles of natural justice, particularly the right to be heard and the need for an opportunity of personal hearing before p....
The central legal point established is that a registered person carrying on a small business should have the opportunity to respond to the tax department's claim, even if the explanations provided ar....
The central legal point established is the importance of providing the petitioner with an opportunity to contest the tax assessment claim and participate in the proceedings.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
