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2023 (4) TMI 1183 - HC - GST


Issues Involved:
The judgment involves challenges to assessment orders under the Tamil Nadu Goods and Services Taxes Act, 2017 for the periods 2017-2018, 2018-2019, and 2019-2020, as well as the memo declaring appeals as non-maintainable due to being filed beyond the period of limitation.

Assessment Period 2017-2018:
The petitioner's representative was unable to respond effectively due to health reasons, resulting in the assessment orders being passed without further reference to the petitioner. The petitioner filed statutory appeals challenging the assessments, albeit with an error in the appeal memorandum regarding the date of receipt of the orders. The confirmation that the appeals were filed within the correct timeframe led to the rejection of appeals as non-maintainable being deemed erroneous.

Assessment Period 2018-2019:
The Court found a violation of principles of natural justice in the assessment process, noting the petitioner's cooperation with the proceedings and the denial of an effective opportunity of hearing before the impugned orders were passed. Consequently, the memo and orders were set aside, and the assessments were remanded for re-assessment by the Assessing Authority.

Assessment Period 2019-2020:
Given the violation of natural justice, the Court ordered a re-assessment of the petitioner's case, emphasizing the need for a fair hearing. The petitioner was directed to appear before the officer on a specified date without further notice, with orders to be passed within twelve weeks from the date of the hearing. The writ petitions were allowed in favor of the petitioner, with no costs imposed, and connected miscellaneous petitions were closed.

 

 

 

 

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