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2024 (5) TMI 47 - HC - GSTParallel proceedings under Section 73 of the TNGST Act, 2017 - Challenge to impugned Assessment order - petitioner has not participated in the proceedings - HELD THAT - Having considered the fact that the petitioner failed to respond to the notices issued in DRC-01 dated 28.09.2023, which is culminated in the impugned order dated 20.12.2023 and having considered the fact that the respondent has recovered the substantiate portion of the tax, which was confirmed vide the impugned orders dated 20.12.2024 for a sum of Rs. 7,62,834/-, the impugned order is set aside and the case is remitted back to the respondents to pass fresh orders on merits in accordance with law. The impugned order, which stands quashed, shall be corrigendum to the impugned order issued to the petitioner in DRC-01 dated 28.09.2023 - Petition allowed.
Issues involved:
Challenge to Assessment order u/s 73 of TNGST Act, 2017 for AY 2017-18. Summary: The petitioner challenged the impugned Assessment order dated 20.12.2023 passed for the Assessment Year 2017-18, which was based on parallel proceedings initiated by the second respondent under Section 65 of TNGST Act, 2017. The petitioner claimed unawareness of the proceedings u/s 73 of the Act and objected to the deduction made from their Electronic Credit Ledgers without prior knowledge of the order. The petitioner sought setting aside of the impugned order, alleging backdating of notices. The learned Government Advocate argued that the petitioner had an alternate remedy under Section 107 of the TNGST Act, 2017 before the Deputy Appellate Commissioner. After considering the submissions, the High Court set aside the impugned order and remitted the case back to the respondents to pass fresh orders on merits in accordance with the law. The Court directed the petitioner to file a detailed reply within 45 days and the respondents to pass final orders within 45 days thereafter. The Court also directed the re-crediting of 50% of the deducted tax amount to prevent the petitioner from facing liquidity issues. No costs were awarded, and connected miscellaneous petitions were closed.
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