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R. MAHADEVAN, MOHAMMED SHAFFIQ
Tvl. R. T. Traders – Appellant
Versus
Commercial Tax Officer (Main) Gudiyatham – Respondent
JUDGMENT :
R. MAHADEVAN, J.
Prayer: Writ Appeal filed under Clause 15 of Letters Patent praying to set aside the order dated 30.07.2018 made in W.P. No. 19222 of 2018.
1. This Writ Appeal has been filed to set aside the order of the learned Judge dated 30.07.2018 passed in W.P. No. 19222 of 2018.
2. The facts of the case in brief are as follows:
The imposition of a condition to deposit a percentage of the tax demanded as a condition precedent for re-doing the assessment was found to be unsustainable.
Failure to participate in the opportunity of personal hearing can lead to the passing of assessment orders, and the court may uphold the direction to file a statutory appeal before the Appellate Auth....
The main legal point established is the court's discretion to grant the appellant one more opportunity to produce the required documentary evidence to substantiate their claim, considering the reason....
The main legal point established in the judgment is the requirement for the assessing officer to consider the petitioner's submissions and evidence before issuing assessment orders, ensuring a fair o....
The importance of providing an opportunity to the assessee prior to framing assessments and the directive to follow the procedure outlined in Circular No. 5/2021 for dealing with mismatch cases.
Court remands ex parte GST assessment for fresh hearing on equitable grounds, subject to 25% pre-deposit of disputed tax, balancing natural justice and revenue protection. (28 words)
In the exercise of writ jurisdiction, the court may set aside an ex-parte assessment order passed due to the assessee's non-participation, provided the assessee is willing to undergo a conditional re....
Court sets aside ex parte GST assessment order on condition of 15% pre-deposit of disputed tax, remanding for fresh hearing to ensure natural justice on equitable grounds.
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