2024 (5) TMI 307

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..... sonal hearing was not provided in breach of sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 - violation of principles of natural justice - HELD THAT:- The reply dated 20.12.2023 of the petitioner refers to the death of the mother of one of the partners on 11.12.2023. On account of the same, the petitioner requested for further time to reply to the show cause notice .....

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..... ition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. V. Vijayalakshmi For the Respondent : Mr. V. Prashanth Kiran, GA (T) ORDER An assessment order dated 29.12.2023 under which liability was imposed on the petitioner with regard to wrong availment of transitional Input Tax Credit is the subject of challenge. 2. The petitioner is a partnership firm, which .....

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..... nd Services Tax Act, 2017. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the intimation was issued to the petitioner on 01.08.2022. Therefore, he submits that the petitioner had sufficient time to respond. 5. The reply dated 20.12.2023 of the petitioner refers to the death of the mother of one of the partners on 11.12.2023. On account o .....

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