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M/S. BHARATH WHEEL ALIGNERS vs. STATE TAX OFFICER AND OTHER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

Sivanandam

Res. Counsel

Dhanamadhri

Petitioner / Applicant	M/S. BHARATH WHEEL ALIGNERS
Respondent	STATE TAX OFFICER AND OTHER
Court	Madras High Court
State	Tamilnadu
Date	Sep 11, 2020
Order No.	W.P. Nos.12409, 12412 & 12416 of 2020 and WMP.Nos.15301, 15294 & 15308 of 2020
Citation	2020(9) TAXREPLY 3353
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ORDER
In these three writ petitions challenge is to orders of assessment for the periods 2017-18 to 2019-20, passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. The short point raised is the violation of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Advocate accepts notice on behalf of the respondent, has received advance copy of the writ petition and is armed with instructions to proceed with the matter since the point involved is short. By consent expressed by both learned counsel, the writ petitions are disposed finally even at this stage. 3. The impugned orders of assessment are dated 10.03.2020. It appears that a notice of personal hearing was issued, in response to which the petitioner/ assessee appeared on 10.03.2020. A written objection appears to have been filed. There is no dispute that objection dated 10.03.2020 is part of record since it is referred to in the order of assessment itself. In the last paragraph, the ....