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2024 (5) TMI 656 - MADRAS HIGH COURTValidity of assessment order - SCN was issued based on Audit observations - The contents of impugned order and are identical to the conclusions recorded in the show cause notice and in the earlier audit observations - Revenue submitted that petitioner did not enclose necessary documents while objecting to the audit objections or responding to the show cause notice - violation of principles of natural justice - HELD THAT:- The adjudication process would be robbed of meaning unless the authority undertaking adjudication acts in an objective manner without predetermining the issues arising for consideration. Since adjudication was not undertaken in such manner, the impugned order cannot be sustained. However, it shall be treated as a show cause notice and responded to. The impugned order be treated as a show cause notice. The petitioner is permitted to submit a reply thereto within 15 days from the date of receipt of a copy of this order. Upon receipt of such reply, the second respondent is directed to provide a reasonable opportunity, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply after duly taking note of the observations set out in this order. Petition disposed off.
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