IMPORTANT POINT
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 demand under each assessment order and submit a reply to the show cause notice within a specified period.

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, QUASH the same.

In W.P.No.2175 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 ZD330823169746Y dated 30.08.2023 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period 2020-21 and uploaded along with Form DRC-07 from the files of the first respondent herein, QUASH the same.)

1. In these four writ petitions, assessment orders dated 24.08.2023, 25.08.2023, 30.08.2023, & 30.08.2023, respectively, with regard to the four distinctive assessment periods are assailed primarily on the ground that principles of natural justice were breached.

2. The petitioner is a Government aided Co-operative Society formed to help small printing press owners in marketing and to provide employment to workers engaged in the printing industry. In relation thereto, pursuant to the respective show cause notice dated 20.07.2023, 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 account of lack of computer knowledge, it is stated that the petitioner did not access the notices and, therefore, could not reply thereto.

4. Mr. V. Prashanth Kiran, learned Government Advocate, appears on behalf of the respondent. With reference to the impugned orders, he points out that a personal hearing was offered to the petitioner in respect of each assessment year, but, the petitioner failed to attend the same. Therefore, he submitted that interference is not warranted.

5. On instructions, learned counsel for the petitioner submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand.

6. The impugned assessment orders indicate that the petitioner was not heard before such orders were issued. The tax liability arises out of alleged discrepancies between the GSTR 3B & GSTR 2A returns or between the GSTR 7 and GSTR 2A returns. If the petitioner had been heard, the petitioner may have been in a position to place all relevant documents on record to endeavour to provide a satisfactory explanation for the discrepancies. Solely for such reason, I am of the view that the impugned assessment orders call for interference by putting the petitioner on terms.

7. Therefore, the impugned assessment orders are quashed subject to the condition that the petitioner remits 10% of the disputed tax demand under each assessment order within a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of such reply and upon being satisfied