Tvl P. Kannan vs. The Deputy State Tax Officer
Held
The Court set aside the impugned order and granted the petitioner a final opportunity to present their objections. The petitioner was directed to deposit 10% of the disputed tax within two weeks.
Facts
The petitioner challenged an order on the grounds of violation of natural justice, as they failed to respond to show cause notices and personal hearing opportunities due to technical glitches and adaptation to the e-mechanism. The petitioner also offered to pay 10% of the disputed tax.
Key Issues
Whether the impugned order was passed in violation of principles of natural justice and if the petitioner should be granted a final opportunity to present their case.
Sections Cited
Section 73, Section 75, Section 16
AI-generated summary — verify with the full judgment below
Before: and
The present Writ Petition is filed challenging the impugned order dated 07.06.2024 on the premise that the same is made in violation of principles of natural justice.
It is submitted by the learned counsel for the petitioner that the petitioner is a works contractor registered under GST
The judgment continues below.
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