Petition filed under Article 226 of The Constitution of India praying for the issuance of writ of certiorarified mandamus calling for the records pertaining to the Proceedings dated 09.01.2025 and subsequent Order dated 13.01.2025 bearing Reference No ZD330125114987D passed by the 3rd Respondent and quash the same and further direct the Respondents to re-do the assessment afresh after providing an opportunity to personal hearing as per the provisions of the GST Act.

For Petitioner: Mr.Prajoy J

For Respondents: Mr.L.Gokulraj,

Govt. Counsel (Tax) for R1 to R3

ORDER

1. An order dated 13.01.2025 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of respondents 1 to 3.

3. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file any written objection or attend the personal hearing. In view of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants reconsideration subject to putting the petitioner on terms.

4. Learned counsel for the p