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2024 (3) TMI 218 - HC - GSTClassification of goods - Harpic Disinfectant Toilet Cleaner - Lizol Disinfectant Toilet Cleaner - to be classified under Item 31 of the Fourth Schedule to the Tamil Nadu Goods and Services Tax Act 2017 or in terms of Item 87 of the Third Schedule to the TNGST Act for the period 01.07.2017 to 13.11.2017 - non-application of mind - violation of principles of natural justice - HELD THAT - On a close reading of the impugned order of assessment it is found that though detailed objections under various Heads have been made by the petitioner the impugned order of assessment has not dealt with the same. It is fundamental that any quasi judicial order ought to be made taking into account all factors that are relevant while eschewing the irrelevant. The fact that the impugned order of assessment do not even refer to several aspects raised in the objection indicates that the same has been made without applying its mind to the objections made. It is trite law that when objections are raised a duty is cast on the assessing authority to apply its mind to the objections and deal with each one of them. Failure to do so would vitiate the order of assessment on the ground of non-application of mind. Secondly the impugned orders of assessment for the first time reveals that the entire proposal have been made on the basis of the proposal received from the enforcement wing authorities. Since it is only in the impugned order of assessment it was disclosed for the first time about the fact that proposal had been received from the enforcement wing authorities the petitioner s was disabled from submitting their objections on the above aspect. The impugned order of assessment suffers from the vice of non-application of mind to the objection and also non-disclosure of the fact the proposal have been received from the enforcement wing thereby the impugned order of assessment stands vitiated - the impugned order of assessment is set aside - Petition disposed off.
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