TMI Blog2023 (6) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... 4408, 14409 And 14410 of 2021 And WMP.(MD)Nos.11339, 11343, 11344, 11347, 11352 And 11353 of 2021 - - - GST - Violation of principles of natural justice (audi alterem partem) - request for a personal hearing prior to finalization of the proceedings was ignored - HELD THAT:- The impugned orders have been passed under the provisions of Section 74 of the Act and the officer is, in passing the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any further notice - Petition allowed by way of remand. - Honourable Dr. Justice Anita Sumanth For the Petitioners : Ms.Dhanamadhri.G For the Respondents : Mr.Haja Nazrudeen Additional Advocate General assisted by Mr.M.Venkateswaran, Special Government Pleader and Mr.P.Hari Babu, Government Advocate COMMON ORDER The challenge is to assessments made for the periods 2017-18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been totally ignored by the assessing officer who has instead proceeded to pass the impugned order without hearing the petitioner. 4. The impugned orders have been passed under the provisions of Section 74 of the Act and the officer is, in passing the orders, bound by the general provisions relating to determination of tax as set out under Section 75 of the Act. 5. Section 75(4) provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verse far beyond the points upon which the show cause notices have been issued, let the impugned orders be treated as show cause notices as well. 7. Thus, and in effect, the petitioners are permitted to appear along with a detailed reply to all points as revealing themselves from the impugned orders of assessment, all show cause notices/pre-assessment notices issued thus far and the counters fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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