TMI Blog2021 (8) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... BATORE [ 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 don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Advocate COMMON ORDER Heard Mr.S.Raveekumar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. The challenge is to three orders of assessment for the periods 2017-18, 2018-19 and 2019-20 passed in terms of the provisions of the Goods and Services Tax Act, 2017. 3. Mr.Kaushik would fairly state that the challenge to these o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r received any inward nor engaged in outward supply. The officer thus proposes to arrive at a conclusion that the transaction was not genuine and the petitioner was engaging in bill trading. In response, the petitioner has specifically sought the statement recorded by the third party dealer reserving his right to cross examine the dealer as well as to file objections to the same. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be afforded an opportunity of hearing to put forth its submission and also file objections. Upon consideration thereof, a speaking order shall be passed by the Officer within a period of six (6) weeks from date of first hearing. 4. In light of identity of facts and legal position qua the present case and the matter in W.P.No.10489 of 2021, the same order is taken to be passed in these matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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