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2024 (3) TMI 682 - MADRAS HIGH COURTValidity of assessment order - petitioner was provided sufficient opportunities to contest the tax demand and penalty or not - violation of principles of natural justice - HELD THAT:- The reply dated 280.08.2023 of the petitioner is on record. By such reply, the petitioner asserted that a sum of Rs. 1,79,806/- each was paid towards CGST and SGST along with interest of Rs. 77,903/- each towards CGST and SGST. When the impugned assessment order is examined against this backdrop, it is unclear as to how the liability of Rs. 1,43,048/- each towards SGST and CGST was arrived at. The assessment order also refers to the payment of Rs. 2,57,709/- by the petitioner, whereas documents on record indicate that the sum paid was Rs. 1,79,806/- each towards CGST and SGST. In addition, as contended by learned counsel for the petitioner, penalty was imposed without providing the petitioner an opportunity to issue show cause in respect thereof. For all these reasons, the impugned assessment order warrants interference. Hence, the assessment order dated 29.09.2023 is quashed and the matter is remanded for reconsideration. The respondents are directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within two months from the date of receipt of a copy of this order. Petition disposed off.
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