9911796707
TMI Blog2023 (12) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... 'TNGST Act'). The petitioner has challenged the order passed by the respondent dated 23.01.2023 for the AY 2019-20 whereby, the petitioner has been directed to pay a tax due of Rs. 5,54,429 along with penalty. 3. The case of the petitioner is that the petitioner is a registered dealer under the TNGST Act. Pursuant to a surprise inspection conducted by the Officials of the Intelligence Wing at the business premises of the petitioner, certain defects were found out and report was filed and based on the reports filed by the Officials of the Intelligence Wing, the respondent issued a show cause notice and the petitioner was not able to file reply to the said show cause notice in time, and due to non-filing of reply, the respondent pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f amnesty scheme, time was further extended to 31.08.2023, within which time, the petitioner has filed the quarterly statements and returns along with tax dues. However, the respondent under an wrong impression, as if, the petitioner is an assessee filing returns in GSTR 3B, issued the show cause notice and since the petitioner did not respond to the show cause notice, as she closed down the business and was not in a position to file reply, confirmed the proposals contained in the show cause notice and passed the impugned order. Therefore, the learned counsel prayed for setting aside the same. 5. Mrs.E.Ranganayaki, learned Additional Government Pleader (T) appearing on behalf of the respondent would submit that the petitioner has been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest of justice is of the view that one more opportunity can be granted to the petitioner for filing her reply and thereafter, the respondent shall pass fresh orders in accordance with law. 8. Accordingly, this Writ Petition is allowed, the impugned order is set aside and the matter is remanded back to the respondent for fresh assessment, who shall, after issuing a notice calling forth petitioner's reply to the show cause notice and on filing of reply by the petitioner, if necessary, along with supportive documents within 30 days from the date of receipt of such notice, is directed to consider the same and after affording a personal opportunity of hearing shall pass fresh orders in accordance with law. No costs. Consequently, connected Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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