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GUPTA SWEETS vs. ASSISTANT COMMISSIONER (CIRCLE) , SALEM
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
N.murali
Res. Counsel
Amirtha Poonkodi Dinakaran

Petitioner / Applicant

GUPTA SWEETS
Respondent ASSISTANT COMMISSIONER (CIRCLE) , SALEM
Court Madras High Court
State

Tamilnadu

Date Dec 1, 2021
Order No.

W.P.Nos.23958, 23961 & 23966 of 202 And W.M.P.Nos.25277, 25278,25281, 25283, 25284 & 25286 of 2021

Citation

2021(12) TAXREPLY 4910
Original Order
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ORDER

The petitioner has filed these writ petitions for the Assessment Years 2017-2018, 2018-2019 & 2019-2020. The case of the petitioner is that the respondents have not communicated the respective Assessment orders to the petitioner. 2. That apart, it is submitted that the Assessment Order has been passed in gross violation of principles of natural justice. 3. The learned counsel for the petitioner has drawn attention to the dash board as shown the screen shot of the dash board available in the petitioner's computer as per which only the summary of the Assessment Order for the respective Assessment Years have been uploaded. 4. It is therefore submitted that the petitioner has not even served with the Assessment Orders for the respective Assessment Years and therefore the impugned demand notice/summary orders are liable to be quashed in Form GST DRC-07. 5. The learned counsel for the petitioner submits that Rule 100(2) of the Tamil Nadu Goods and Services Tax Rule....

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