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2023 (2) TMI 323 - HC - GSTViolation of principles of natural justice - Validity of assessment order - non-application of mind - no personal hearing was afforded to the petitioner before passing of the impugned Assessment Order - input tax credit has been reversed by the petitioner himself - non-response to SCN due to medical ailments - HELD THAT:- Admittedly, the show cause notice was issued only during the time when the petitioner was suffering from health ailments. The petitioner did not respond to the show cause notice dated 15.12.2021. Clause 4 of Circular No.1/2023-TNGST, dated 04.01.2023 states that proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflecting in his FORM GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of TNGST Act in respect of the input tax credit availed on such invoices by the said registered person - As seen from the impugned Assessment Order, it is not clear as to whether Clause 4 of Circular No.1/2023-TNGST, dated 04.01.2023 was adhered to by the respondent before passing the impugned Assessment Order. Even though the Circular came in later point of time, the instructions given in the said Circular ought to have been adhered to by the respondent before passing the impugned Assessment Order and only then, it can be construed that the respondent has adhered to the principles of natural justice. This Court is of the considered view that the principles of natural justice has not been adhered to by the respondent and the impugned Assessment Order is also a non speaking order with regard to the Annual Return submitted by the petitioner for the Assessment year 2018-19. Hence, the impugned Assessment Order has to be quashed and the matter will have to be remanded back to the respondent for fresh consideration on merits and in accordance with law - Petition disposed off.
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