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SENTHILKUMAR RAMAMOORTHY
Coimbatore District Printer Service INDL Co-operative Society Limited – Appellant
Versus
Deputy Commercial Tax Officer – Respondent
JUDGMENT :
(Prayers in W.P.No.2165 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 of the impugned assessment order in ZD330823141434L dated 24.08.2023 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period 2018-19 and uploaded along with Form DRC-07 from the files of the first respondent herein, QUASH the same.
In W.P.No.2167 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 of the impugned assessment order in ZD330823169810B on dated 30.08.2023 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period 2019-20 and uploaded along with Form DRC-07 from the files of the first respondent herein, QUASH the same.
In W.P.No.2171 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 of the impugned assessment order in ZD3308231451799 dated 25.08.2023 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period 2019-20 and uploaded along with Form DRC-07 from the files of the first respondent herein,
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 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 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 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....
An assessment order is unsustainable if passed without affording a requested personal hearing, as the principles of natural justice require the authority to provide an opportunity for the taxpayer to....
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