Tvl. Saravanaa Projects & Co.
Turnover Discrepancies – Violation of Natural Justice – Petitioner-assessee was engaged in executing road contracts and civil contracts for Highways Department of the State of Tamil Nadu – Assessee received a show cause notice, citing approximately ten discrepancies – Assessee responded to notice, addressing each discrepancy – Assessee contended that their explanations were disregarded in assessment order- Revenue particularly emphasized defects regarding turnover discrepancies and erroneous entries in the GSTR 9C return HELD: Since no personal hearing was granted after assessee’s reply dated 12.12.2023 and principles of natural justice were not adhered to, impugned assessment order was to be quashed and assessee was directed to submit all relevant documents before revenue within a period of 15 days [Section 75 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017][Paras 6 to 8][In favour of assessee]