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TMI Blog2023 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... issued an intimation in Form DRC- 01A dated 23.11.2021 with regard to the ascertained tax liability under Section 74 of the Tamil Nadu Goods and Services Act, 2017 (in short, the Act), wherein, several alleged defects were noticed by the Department and issues were mainly concerned with reconciliation of returns and books, ITC verification with GSTR-2A among other things, for which, the petitioner had replied on 17.1.2022 and 02.2.2022. The respondent sent a reminder DRC-01A on 10.3.2022. Thereafter, DRC-01 show cause notice dated 17.4.2023 was issued and the personal hearing was fixed on 21.4.2023. In the said personal hearing, the respondent recorded the statement of replies. According to the petitioner, though the petitioner filed a reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent received and recorded the entire reply at the time of personal hearing, while passing the impugned order, unfortunately, the respondent has not at all dealt with the stand taken by the petitioner in their reply. Apparently, the impugned order is a non speaking order and no doubt, the petitioner can very well challenge the same before the Appellate authority by filing an appeal under Section 107 of the Act. Under the said provision, the Appellate Authority can entertain the appeal and pass order under Section 107(11) of the Act. 7. The learned counsel for the respondent also would contend that the Appellate Authority can play the role of the Assessing Officer and he can peruse the reply and pass a detailed order and thereby, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent/Assessing Officer before passing any assessment order is that the Assessing Officer, while issuing show cause notice shall provide sufficient time for the assessee to file their reply/objection, minimum of 21 days, unless and otherwise any specific time limit is fixed under the provisions of the Act; thereafter, shall afford an opportunity of personal hearing; in case, if the assessee is in need of any documents, which forms the basis for issuance of show cause notice, the same shall also be furnished to the assessee, as the case may be, wherever, it is required; and after conducting a full-fledged enquiry, shall conclude the assessment proceedings, in which, the Assessing Officer has to deal with the queries/points, (which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice were re-produced in the impugned order. Therefore, failure on the part of the respondent/Assessing Officer to address the reply/objections of the petitioner/assessee by a speaking order, would vitiate the impugned proceedings. 13. On this score, since the reply/objections made by the petitioner pursuant to the show cause notice remained undecided, this Court feels that the petitioner is entitled to have a considered opinion of the Assessing Officer after taking into consideration the reply filed by the petitioner. Thus, this Court is inclined to set-aside the impugned order and remit the matter back for re-consideration. Accordingly, the Assessing Officer is directed to pass a detailed order after taking into conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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