9911796707
TMI Blog2024 (2) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... der and attachment notice - no allegations of fraud, wilful-misstatement or suppression of facts - requirements of Section 74 of TNGST Act not satisfied - unreasoned order - violation of principles of natural justice - HELD THAT:- The impugned assessment order refers to the intimation dated 08.05.2023 and the show cause notice dated 12.06.2023. It also records that the petitioner did not comply wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lkumar Ramamoorthy For the Petitioner : Mr. E. Sathiyaraj Mr. R. Anishkumar For the R1 R2 : Mr. T.N.C. Kaushik, Additional Government Pleader (T) ORDER The petitioner assails an assessment order dated 14.07.2023 and the consequential attachment notice dated 21.12.2023. 2. The petitioner asserts that he had filed the requisite GST returns and was unaware of the intimation, show cause notice and ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers to the screenshot of the GST portal and contends that the screenshot provides evidence that there is no shortfall when the GSTR-1 and GSTR-3B returns are compared. Without prejudice, he submits that the petitioner will remit 10% of the disputed tax demand if provided another opportunity before the assessing officer. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is noticeable that the impugned order is unreasoned. It is also noticeable that the ingredients of Section 74 are not satisfied. For these reasons, the orders impugned herein warrant interference, albeit by putting the petitioner on terms. 7. For reasons set out above, the assessment order and the consequential attachment notice are quashed subject to the condition that the petitioner remits 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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