9911796707
TMI Blog2024 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was passed without affording an opportunity and in violation of principles of natural justice - mismatch of input tax claim under Section 73(5) of TNGST Act - HELD THAT:- In the instant case, it is seen that notice was issued by the respondent but however, the case was handled by some consultant who did not attend the personal hearing. On going through the impugned order, it is seen that a to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom today. Petition allowed by way of remand. - Honourable Mr. Justice N. Anand Venkatesh For the Petitioner : Mr. S. Ramanan For the Respondent : Mr. K. Vasanthamala Government Advocate (Tax) ORDER Considering the limited issue involved in this writ petition, the main writ petition itself is taken up for final hearing on consent given by either side. 2. This writ petition has been filed challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the consultant and since he was not doing well, he was not able to attend the hearing. The petitioner was also unaware of the issuance of the demand order. It is under these circumstances, the present writ petition was filed before this Court. 7. The learned Government Advocate (Tax) appearing on behalf of the respondent submitted that notice was issued and sufficient opportunity was given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a similar issue in WP.No.26477 of 2024 dated 12.09.2024. This Court wanted to afford an opportunity to the petitioner therein by putting the petitioner on terms. In order to maintain consistency, a similar order can be passed in this writ petition also. In the light of the above discussion, the impugned order passed by the respondent in Reference Number ZD330723045170U/2017-18 dated 12.07.2023, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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