Tvl. Sakthi Enterprises vs. The Deputy State Tax Officer-2
Held
The Court set aside the impugned order, treating it as a show cause notice. The petitioner was granted two weeks to file objections, after which the respondent must consider them and pass a fresh order after a hearing.
Facts
The petitioner challenged an assessment order for the year 2018-2019, alleging it was passed without proper notice and opportunity of hearing. The petitioner claimed to have paid all taxes and sought a chance to explain discrepancies regarding GSTR-9 and GSTR-9C.
Key Issues
Whether the assessment order was passed in violation of natural justice and procedural requirements. Whether the petitioner should be granted an opportunity to present their objections.
Sections Cited
Not specified
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