9911796707
TMI Blog2024 (10) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... rder and P7 summary of assessment order issued by the second respondent herein, essentially contending that the said orders have been issued in violation of the principles of natural justice, specifically provided under the provisions of Section 75 (4) of the Act. 2. The short facts that arise for consideration in the writ petition are as follows; The petitioner had filed his return with respect to the assessment year 2018-19, satisfying the tax due thereunder. The second respondent issued Ext. P1 show-cause notice under Section 73 (1) dated 21.12.2023, making various proposals. In reply to the above, the petitioner submitted Ext.P2 reply dated 19.01.2024 before the second respondent "online", as evidenced by Ext. P3 acknowledgment. Ext. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the reply filed, the books of accounts and connected records, and after affording an opportunity of hearing to the petitioner, and further, in compliance with the directions of this Hon'ble Court; iii. declare that Ext. P6 order of assessment is ultra vires Sections 75 (4) of the CGST/SGST Acts, 2017, and therefore, legally unsustainable." 5. I have heard Sri. Raja Kannan, learned Counsel for the petitioner and Sri. Sayed M. Thangal, learned Government for the respondents. 6. Sri. Raja Kannan would submit as under; (i) The order of assessment at Ext. P6 passed without following the mandate under Section 75 (4) cannot be sustained. (ii) He also invites the attention of this Court to Ext. P1 notice wherein the date of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice was served on the petitioner directing him to file objections by 20.01.2024. The date for personal hearing was fixed on 10.01.2024 -anterior date. 10. The petitioner filed the reply to the show-cause notice on 19.01.2024 as evidenced by Ext. P3. Therefore, the petitioner was justified in entertaining the belief that he would be served with a fresh notice for personal hearing in the matter. The petitioner points out that the statement in the assessment order that a notice was issued fixing the date of personal hearing as 16.04.2024 is not correct insofar as no such notice was never served on the petitioner. Perusal of the assessment order at Ext. P6 also makes it clear that though there is such a stand taken in the order that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
