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2023 (8) TMI 1035 - HC - GSTPrinciples of natural justice - non-issuance of mandatory notice under Section 74(1) of the TNGST Act - requirements under Sections 46 and 62 of the said Act have not been complied with - HELD THAT - The Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due under Sub-Section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the said Act. The petitioner shall pay the aforesaid amount within a period of two weeks from the date of receipt of copy of this order. The impugned orders are set aside and the Writ Petitions are allowed.
Issues Involved:
Challenge to impugned orders u/s 74(1) of TNGST Act for assessment years 2017-18, 2018-19, and 2019-20. Compliance with Sections 46 and 62 of the said Act. Validity of impugned assessment orders. Summary: In a series of Writ Petitions, the petitioner contested orders dated 24.10.2019 by the respondent concerning assessment years 2017-18, 2018-19, and 2019-20. The petitioner argued that the mandatory notice u/s 74(1) of the TNGST Act was not served as required by Section 142 Rule (1)(a) of the TNGST Rule, 2017. The petitioner received the impugned orders on 04.11.2019, claiming non-compliance with Sections 46 and 62 of the said Act. Notably, the petitioner filed returns on 20.02.2020, subsequent to filing Writ Petitions on 26.02.2020, which were accepted by the respondent. Reference was made to a Government Order dated 05.04.2023, indicating a provision for withdrawal of assessment orders if certain conditions were met. The respondent countered that the petitioner failed to pay late fees and interest under Section 50(1) of the TNGST Act, 2017, despite filing returns on 28.02.2020. Both parties acknowledged an extension granted by the GST Council until 30.09.2023 for filing returns and payment of dues under Section 47 of the TNGST Act, 2017. Consequently, the Court decided to set aside the impugned assessment orders, deeming them withdrawn, on the condition that the petitioner fulfills the requirements outlined in the notification, specifically regarding payment of interest and late fees within two weeks from receiving the order copy. The impugned orders were thus overturned, and the Writ Petitions were allowed, with connected Miscellaneous Petitions closed without costs.
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