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2023 (9) TMI 1052 - MADRAS HIGH COURTViolation of principles of natural justice - no clear discussion as to which provision has been referred to - Excess Tax carried forward to electronic credit ledger as state tax in Tran-1 - HELD THAT:- A reading of the impugned order indicates that there is no clear discussion as to which provision has been referred to in the paragraph immediately following the table in the impugned order. There is also no discussion in the impugned order while denying the amount of Input Tax Credit that was allegedly wrongly transmitted by the petitioner in Trans-1. The impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order - petition disposed off.
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