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Judgment
K. Vinod Chandran, CJ
The contentions raised in the present writ petition on limitation is answered in C.W.J.C. No. 4180 of 2024 and
analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors. vide judgment dated 27.11.2024, against the petitioner.
It is submitted on behalf of the petitioner that the assessment order impugned has been passed without granting a personal hearing under Section 75(4) of the GST enactments, in which circumstance, the impugned order dated 04.12.2023 (Annexure-P3) and the consequential demand order dated 18.12.2023 (Annexure-P3A) are set aside on violation of the statutory mandate for notice of personal hearing and the matter is remitted to the Assessing Officer directing the assessee to appear before the Assessing Officer on 19.12.2024. If he appears on the date notified, or on a date once adjourned, the Assessing Officer shall pass orders within three months from the date of this judgment or within the limitation period provided, if not expired, whichever falls later.
The writ petition stands disposed of with the above directions.