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2021 (8) TMI 347 - HC - GSTValidity of assessment order - certain discrepancies in the invoices accompanied by e-way bills - principles of natural justice - HELD THAT:- The issue decided in the case of SRI MUNIAPPA STEELS VERSUS THE ASSISTANT COMMISSIONER (ST) SINGANALLUR NORTH CIRCLE COIMBATORE [2021 (5) TMI 262 - MADRAS HIGH COURT] where it was held that The conclusion in the assessment order, in fact, mentions the statement recorded by the third party dealer and in the light of the fact that this statement forms the basis of assessment, the petitioner ought to have been granted opportunity to peruse the statement and put forth its objections to the same. This has not been done, constitutes principles of violation of natural justice. The impugned order is set aside. Let the statement and other particulars relied upon by the Officer in the impugned orders of assessment be supplied to the petitioner within a period of three (3) weeks from today. Thereafter, the petitioner shall be afforded an opportunity of hearing to put forth its submission and also file objections. Upon consideration thereof, speaking orders shall be passed by the Officer within a period of six (6) weeks from date of first hearing. Petition disposed off.
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