Section 62 of the CGST Act, 2017 — Assessment Orders – The petitioner challenged the orders of assessment for the periods 2017-18 to 2019-20 on the ground of violation of principles of natural justice. The court observed that a notice of PH was issued and he appeared on 10.03.2020 and filed written objection seeking one more PH and some time to produce evidences in support of its contentions. Ignoring the request, the Assessing Authority has proceeded to pass orders on merits adverse to the petitioner on the same date. The petitioner relied a decision of a learned Single Judge of this Court in S.Velu Palandar V. Deputy Commercial Tax Officer (29 STC 151).
Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter to the Assessing Authority.—Bharath Wheel Aligners Vs. State Tax Officer Central Intelligence Wing -1 The Joint Commissioner (ST) (Intelligence) Erode [2020] 28 TAXLOK.COM 034 (Madras)