9911796707
TMI Blog2024 (10) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... so unsustainable, The Court is left with no other option, but to quash the impugned order and to remit the case back to the respondent to pass a fresh order on merits. The impugned order, which stands quashed, shall be treated as corrigendum to the notice in DRC 01 dated 19.04.2022. The respondent is also directed to issue fresh additional addendum to the above as a show cause notice with in a period of 45 days from today. Petition allowed. - THE HONOURABLE MR.JUSTICE C.SARAVANAN For the Petitioner: Mr. A.Chandra Sekaran For the Respondent: Mr. R.Suresh Kumar Additional Government Pleader ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents to substantiate that the petitioner had validly availed the Input Tax Credit and therefore, the impugned order has been confirmed the demand as detailed above. 8. Having considered the submissions made by the learned counsel for the petitioner and learned Additional Government Pleader for the respondent, the Court is of the view that the impugned order suffers from the gross violation of the principles of natural justice as the petitioner was not put to notice on defect No.1. Therefore, the reasoning, which produced in conclusion of the impugned order, is also unsustainable, as reads under: DEFECT NO:1 The dealer reply carefully examined. previous year unclaimed ITC (SGST 14,297.01+ CGST 14,297.01) was verified with GSTR 3B and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l CGST 281644.00 254652 281644.00 817940 SGST 281644.00 254652 281644.00 817940 CGST 94(late return file interest) 94 SGST 94(late return file interest) 94 Total 563288.00 509492 563288.00 1636068 Therefore, the Assessing authority here by confirmed the aforesaid proposal and ordered the above under section 74 of TN GST Act 2017. 9. In view of the above, the Court is left with no other option, but to quash the impugned order and to remit the case back to the respondent to pass a fresh order on merits. 10. The impugned order, which stands quashed, shall be treated as corrigendum to the notice in DRC 01 dated 19.04.2022. The respondent is also directed to issue fresh additional addendum to the above as a show cause notice with in a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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