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SENTHILKUMAR RAMAMOORTHY
Vijaya Builders, Represented by its Proprietor P. Velladurai – Appellant
Versus
Assistant Commissioner (ST), Saravanampatti West Assessment Circle, Coimbatore – Respondent
ORDER :
(Prayers in W.P.No.6049 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 impugned order of the 1st respondent in Ref.GSTIN:33AGFPV6557N2ZM/2018-2019 dated 25.07.2023 along with summary of the order in Form GST DRC-07 in Ref.No.ZD330723103683M dated 25.07.2023 and the consequential proceedings in his Ref.No.GSTIN:33AGFPV6557N2ZM/2023 dated 24.11.2023, quash the same and consequently direct the 1st respondent to entertain the records, documents and reply to the notices from the petitioner firm and then pass order after affording a personal hearing to the petitioner firm and to lift the bank attachment notice issued to the 2nd respondent.
In W.P.No.6054 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 impugned order of the 1st respondent in Ref.GSTIN:33AGFPV6557N2ZM/2019-2020 dated 25.07.2023 along with summary of the order in Form GST DRC-07 in Ref.No.ZD3307231030606 dated 25.07.2023 and the consequential proceedings in his Ref.No.GSTIN:33AGFPV6557N2ZM/2023 dated 24.11.2023, qu
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....
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....
Violation of principles of natural justice as per Section 75(4) of the GST Act 2017 led to the quashing of the assessment order and the remand of the matter for fresh consideration.
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