Arsk Hardwares And Traders vs. The State Tax Officer
Held
The Court held that the assessment order was passed without affording the petitioner a proper opportunity of being heard, violating principles of natural justice. The Court also noted the inconsistency in the dates of the assessment order and the personal hearing notice.
Facts
The petitioner's business was inspected, and notices were issued regarding discrepancies and alleged suppressions. The petitioner filed objections and requested a personal hearing, but the assessment order was passed ex-parte without considering the objections or granting a hearing.
Key Issues
Whether the assessment order was passed in violation of the principles of natural justice and statutory provisions by not providing a personal hearing. Whether the assessment order suffered from non-application of mind.
Sections Cited
Section 75(4), Section 126, Section 107, Section 9(3), Section 5(3), Section 125, Section 122(XV)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.04.2021 CORAM THE HONOURABLE MRS.JUSTICE J.NISHA BANU and WMP(MD)Nos.4131, 4134, 4135, 4139 and 4140 of 2021 ARSK Hardwares & Traders Represented by its Proprietor, Mr.S.Reyazudeen No.1/511-A, Poriyalar Nagar, 7th Street, Thirupallai, Madurai – 625 014 ... Petitioner in all W.Ps. Vs. 1.The State Tax Officer, Legal and Revision (Intelligence), Office of the Joint Commissioner (ST)(Intelligence), Legal and Revision Wing, Dr.Thangaraj Salai, C.T.Complex, K.K.Nagar, Madurai – 625 020. 2.The State Tax Officer (ST)(Int.), Office of the Deputy Commissioner (ST)(Int.), Collection and Arrear, Demand and Arrear Demand and Collection Cell, Dr.Thangaraj Salai, C.T.Complex, K.K.Nagar, Madurai – 625 020. ... Respondents in all W.P.s
COMMON PRAYER: Petitions filed under Article 226 of the Constitution of India, to call for the records on the file of the first respondent herein, quash the impugned order of assessment passed by the first respondent in GSTIN: 33ANPR8730L129/2017-18, GSTIN: 33ANPR873
The judgment continues below.
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