SS Traders Vs Joint Commissioner (ST) (Intelligence)
Date: August 15, 2024
Subject Matter
Personal hearing and the consequent Assessment Order cannot be on the same day
Summary
In this writ petition, the petitioner challenges an Assessment Order concerning GST for the assessment year 2017-18, which they argue violates the principles of natural justice and suffers from a lack of jurisdiction. The petitioner contends that par…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is of the year 2021. 2. In this writ petition, the petitioner has challenged the impugned Assessment Order bearing GSTIN: 33AQVPD8811F1ZS/2017-2018 dated 04.2021 passed by the second respondent for the Assessment Year 2017­2018. 3. The case of the petitioner is that the impugned Assessment Order has been in gross violation…