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2024 (5) TMI 655 - HC - GSTChallenge to assessment order - non application of mind - violation of principles of natural justice - HELD THAT - In the face of the chartered accountant's certificate dated 12.10.2023 and the petitioner's reply dated 13.10.2023, the findings in the impugned order are completely unsustainable and clearly indicate non application of mind. Even otherwise, the impugned order appears to be completely unreasoned. Hence, interference is warranted with the order. The impugned assessment order dated 22.12.2023 is quashed and the matter is remanded for reconsideration - Petition disposed off by way of remand.
Issues Involved:
The assessment order dated 22.12.2023 challenged for non-application of mind. Details of the Judgment: The petitioner, a manufacturer of drip irrigation sprinkler systems with places of business outside Tamil Nadu, received a show cause notice and submitted a certificate certifying turnover in Tamil Nadu along with a detailed reply addressing the defects. The impugned assessment order was issued on 22.12.2023. The petitioner's counsel argued that the assessing officer referred to irrelevant rules and wrongly stated that the taxpayer did not file any objection or avail the opportunity of personal hearing. The counsel contended that the unreasoned order is not sustainable. The Additional Government Pleader acknowledged the show cause notice and the petitioner's reply. The impugned order stated that the taxpayer did not furnish relevant documents for the Tamil Nadu branch, did not object or avail personal hearing, and thus was assessed u/s 73(9) of the TN GST Act. The court found this reasoning unsustainable and indicative of non-application of mind, leading to quashing of the order for reconsideration. The court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to raise all contentions before the assessing officer. The assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh reasoned assessment order within two months. The writ petition was disposed of with no order as to costs, and connected miscellaneous petitions were closed.
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