2023 (9) TMI 700 - MADRAS HIGH COURT

Relevant date for calculation of interest - Section 50(3) of Tamil Nadu Goods and Service Tax Act 2017 - HELD THAT:- The respondent while passing the order elaborately reproduced. The reply of the petitioner from Internal Page No.2 of the impugned order upto the Internal Page No.9. However, there is no discussion. Clearly, the impugned order has been passed in an arbitrary manner without considering the reply of the petitioner.

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 six weeks from the receipt of a copy of this order - Petition disposed off.