2023 (2) TMI 652

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..... e petitioner's replies in the impugned assessment orders - HELD THAT:- This Court is of the considered view that the principles of natural justice has been violated by the respondent before passing of the impugned assessment order for the following reasons: a) No reasons have been given by the respondent for rejecting the petitioner's objections raised in the replies all dated 19.10.2022; .....

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..... llenged the impugned orders, all dated 25.10.2022, passed by the respondent under the Tamil Nadu Goods and Services Act, 2017 (Hereinafter referred to as TNGST Act, 2017) on the ground of violation of principles of natural justice. 2. The petitioner has raised the following contentions: a) They are non-speaking orders; b) Eventhough, personal hearing was afforded, the same was afforded to .....

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..... in their replies. However, in the impugned assessment order, no reasons have been given by the respondent for rejecting the petitioner's replies wherein they have categorically stated that there is no mismatch for which they have also substantiated through documents which have not been considered in the impugned assessment orders. They are non-speaking orders with regard to the contentions ra .....

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..... t of the explanation from the petitioner cannot be said to be in compliance of Section 75 (4) of the TNGST Act, 2017. Section 75 (4) of the TNGST Act, 2017 reads as follows: 75(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. 7. For the f .....

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..... 9. In the result, the impugned assessment orders all dated 25.10.2022 are hereby quashed and the matters are remanded back to the respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders within a period of twelve weeks from the date of receipt of a copy of this order, after adhering to the principles of natural justice and after affording .....

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