TMI Blog2024 (3) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... on of reply submitted by the petitioner / assessee - works contractor and registered dealer under applicable GST enactments - Pre-deposit - HELD THAT:- The petitioner's reply has been placed on record. Although such reply is terse, the petitioner requested for two months' time to reply by citing the pending proceedings at the instance of the central GST authorities. The petitioner also poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These writ petitions are disposed of on the above terms. - Hon'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner in all the Writ Petitions : Mr.S. Rajasekar For the Respondent in all the Writ Petitions : Mr.V. Prashanth Kiran, Govt. Advocate (T) COMMON ORDER By these three writ petitions, assessment orders in respect of assessment years 2017-2018, 2020-2021 2021-2022 are challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner referred to the impugned orders and pointed out that the Assessing Officer did not take note of the petitioner's reply while issuing the orders. Since principles of natural justice were not complied with, he submits that these orders call for interference. 4. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the petitioner should be provided another opportunity. 7. Therefore, the orders impugned herein are quashed. Since the bank account of the petitioner was attached pursuant to a communication from the respondent to the Bank, the respondent is directed to appropriate 10% of the disputed tax demand in respect of each assessment year from such bank account. The petitioner is permitted to submit a r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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