M/S. Muthusamy Mukesh vs. The State Tax Officer
Held
The Court set aside the impugned order, directing the petitioner to deposit 25% of the disputed tax. The order will then be treated as a show cause notice, allowing the petitioner to submit objections and receive a personal hearing.
Facts
The petitioner's GST registration was inspected, leading to allegations of suppressed taxable value and incorrect ITC claims. An assessment order was passed, but the petitioner claims they did not receive the show cause notice or the order due to portal issues.
Key Issues
Whether the petitioner was denied a fair opportunity to be heard due to technical glitches in the GST portal and non-service of notices. Whether the assessment order should be quashed and a fresh adjudication be ordered.
Sections Cited
None explicitly mentioned in the judgment text provided.
AI-generated summary — verify with the full judgment below
Before: and
The Writ Petition is filed challenging the impugned order passed by the respondent dated 3
The judgment continues below.
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