9911796707
TMI Blog2024 (3) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... enthilkumar Ramamoorthy For the Petitioner : Mr.S.Durairaj For the Respondents : Mr.T.N.C.Kaushik, Additional Government Pleader (T) ORDER The petitioner assails an assessment order dated 27.12.2023 primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays, learned counsel pointed out that the ageing report in respect of sundry creditors was provided by the petitioner. He further submits that the petitioner is entitled to claim ITC in respect of delayed payments subject to payment of interest. By thereafter referring to the intimation, show cause notice and the impugned assessment order, learned counsel points out that the reply of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents. He submits that the petitioner was provided several opportunities to contest the tax demand, and that a personal hearing was offered on at least three occasions. He further submits that the submission of documents by the petitioner in course of inspection does not absolve the petitioner of the responsibility of replying to the show cause notice and participating in assessment procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order calls for interference albeit by putting the petitioner on terms. 7. For reasons set out above, the impugned assessment order is quashed subject to the condition that the petitioner remits a sum of Rs. 15,00,000/- as agreed to towards the disputed tax demand within a maximum period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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