2024 (8) TMI 382 - HC - GST

Challenge to Assessment Orders and the consequential order passed under Section 161 of the TNGST Act, 2017 - rejection of request of the petitioner for rectification of the purported mistakes committed in the respective Assessment Orders - petitioner submits that the impugned orders in these Writ Petitions may be set aside and the cases be remitted back to the respondent to pass a fresh order in terms of the following orders for the respective Assessment Years. HELD THAT - The submissions of the petitioner appears to be reasonable as there are two orders, one confirming the demand and one dropping the demand by two different authorities. Under these circumstances, the impugned orders are set aside and the cases are remitted back to the respondent to pass a fresh order in the light of the above mentioned orders passed by the Assistant Commissioner ST IU . Petition allowed.

Summary

The High Court of Madras disposed of Writ Petitions challenging Assessment Orders, remitting cases back to respondent for fresh orders based on Assistant Commissioner's decisions for different Assessment Years. The impugned orders were set aside, and the cases were to be handled promptly, with the petitioner to be heard before final decisions. Writ Petitions allowed with no costs.