Tvl. Vijaya Medicals vs. The State Tax Officer
Held
The Court set aside the impugned order and directed the petitioner to deposit 25% of the disputed tax. The matter was remanded for fresh consideration after the petitioner files objections and is given a reasonable opportunity of hearing.
Facts
The petitioner challenged an assessment order, alleging it violated principles of natural justice as they could not access the portal for personal hearing notices. The petitioner claimed to have paid taxes on some issues and was willing to pay 25% of the disputed tax.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice due to technical issues with the GST portal and whether the petitioner should be granted a fresh opportunity to present their case.
Sections Cited
Section 16(4)
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Before: and
The present Writ Petition is filed challenging the impugned proceedings dated 26.04.2024 on the premise that it is made in
The judgment continues below.
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