9911796707
TMI Blog2024 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... eptable and documents are not filed. The Assessing Officer has not dealt with the objections of the petitioner at all. This Court is of the view that the impugned order suffers from the vice of being a non-speaking order and thus violates principles of natural justice - the impugned order is set aside - Petition allowed. - Honourable Mr.Justice Mohammed Shaffiq For the Petitioner : Mr.Raja. Karthikeyan For the Respondents : Mr.J.K.Jayaselan, Govt. Advocate. ORDER This Writ Petition has been filed, challenging the order, dated 12.07.2024, passed by the respondent, on the premise that the same has been made in violation of principles of natural justice, non-application of mind to the material on record, and also that is a non-speaking order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;TNGST/CGST Act, 2017') and paid the corresponding tax after adjusting the eligible ITC through our returns then and there as required under the TNGST/CGST Act, 2017: We state that your good selves has proposed to arrive the alleged difference in sales turnover to a tune of Rs.42,86.77.702/- noticed between GSTR-9C and VAT returns and in this regard we are submitting the following explanations with relevant material records. It is most pertinent to note here that on 05.07.2023 our business premises was inspected by the Intelligence Wing Officials of the Commercial Taxes department and on 07.07.2023 the Intelligence Wring Official recorded a statement and at that time itself, we deposed that there exists no such difference in sales tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a tune of Rs.48,73,11,976/- (details are as stated above), which is inclusive of exempted Mini-bus income, VAT contract receipt, Stock transferred to outgoing partners. We herewith attached all the connected material documents for your kind consideration which may kindly be considered and if it is consider, there could be no such alleged difference. Thus your entire proposal is liable to be withdrawn along with its consequential levy of interest and penalty proposed. In fine we kindly request your good selves to consider all the above facts and the judicial precedents, accept our contentions and thereby your entire proposal may kindly be dropped at once. OTHERWISE, your good selves being a quasi-judicial authority, in the interest of justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this Court is of the view that the impugned order suffers from the vice of being a non-speaking order and thus violates principles of natural justice. 7. At this juncture, learned counsel for the respondent would submit that the respondent may be given liberty to re-do the assessment, after granting the petitioner another opportunity. 8. Accordingly, the impugned order is set aside. It is open for the respondent to proceed with the matter in accordance with law. It is also open for the petitioner to treat the Assessment Order as Show Cause Notice and submit their objections within a period of two weeks from the date of receipt of this order and, thereafter, appropriate orders will be passed by the respondent in accordance with law, after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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