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2024 (5) TMI 875 - MADRAS HIGH COURTValidity of assessment order and bank attachment notice - no personal hearing provided - petitioner asserts that the intimation notice and show cause notice did not contain particulars as to how the liability was arrived at - violation of principles of natural justice - HELD THAT:- The documents on record disclose that the petitioner was not heard before the order was issued. It also appears that only the summary of the assessment order was uploaded on the GST portal. In those circumstances, the impugned orders call for interference subject to putting the petitioner on terms. The impugned assessment order and the consequential attachment notice are quashed subject to the condition that the petitioner remits 10% of the disputed tax demand within a maximum period of two weeks from the date of receipt of a copy of this order. Subject to fulfilment of the said condition, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of two months from the date of receipt of 10% of the disputed tax demand. The writ petition is disposed of.
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