RANGA PLY INDUSTRIES Vs. ASSISTANT COMMISSIONER (ST), METTUPALAYAM

JUDGEMENT

(1.) By these writ petitions, the petitioner assails assessment orders issued on 28/9/2023 in respect of assessment years 2020-2021 and 2021 - 2022, respectively.

(2.) The petitioner was issued a notice in Form GST ASMT-10 in July 2023 with regard to alleged discrepancies in the returns filed by the petitioner. Such notice was not replied to. Thereafter, an intimation in Form GST DRC-01A was issued to the petitioner in September 2023 communicating the amounts payable on or before 15/9/2023. This was followed by show cause notices dtd. 20/9/2023. The impugned assessment orders were issued within a few days thereafter on 28/9/2023.

(3.) By referring to the synopsis, learned counsel for the petitioner submits that the petitioner was not provided sufficient time to respond to the show cause notices and that no personal hearing was offered. Therefore, he submits that the impugned assessment orders warrant interference.