Tvl. Sakthi Enterprises vs. The Deputy State Tax Officer-1
Held
The Court set aside the impugned order and treated it as a show cause notice. The petitioner was granted two weeks to file objections, after which the respondent must consider them and provide a hearing before passing a fresh order.
Facts
The petitioner challenged an assessment order for the year 2019-2020, alleging it was passed in violation of natural justice as notices were uploaded to the GST portal and not served personally. The petitioner claimed to have paid all taxes and sought an opportunity to explain discrepancies.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice due to improper service of notices and whether the petitioner should be granted an opportunity to present their case.
Sections Cited
None explicitly mentioned as discussed in detail, but the context implies provisions related to assessment and natural justice under the GST Act.
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