Tvl. Sakthi Enterprises vs. The Deputy State Tax Officer-1
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 providing a hearing.
Facts
The petitioner challenged an assessment order passed by the respondent, alleging it was made in violation of natural justice and GST procedures. The petitioner claimed non-receipt of notices and inability to participate in proceedings, despite having paid all taxes.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice and the prescribed procedure under the GST Act, particularly concerning the opportunity of hearing.
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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