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2021 (9) TMI 1047 - HC - GSTViolation of principles of natural justice - Filing of Form Tran-1 regarding ITC - validity of SCN which preceded the impugned order - petitioner was not given an opportunity to meet/show cause what has been put against the writ petitioner - HELD THAT:- The impugned order does not mention the provision of law under which it has been made as a caption, but there is a mention about Section 73 of TN Goods ST Act in the body of the impugned order. However, this Court is informed without any disputation or disagreement that the impugned order has been made inter alia under Section 73 of TN Goods ST Act. There is no disputation or disagreement before this Court that Section 75 of TN Goods ST Act which is captioned 'General provision relating to determination of tax' applies to case on hand more so as adverse decision qua writ petitioner has been made. Impugned order is set aside solely on the ground that PH which is statutorily imperative under Section 75(4) of TN Goods ST Act has not been given though the order is adverse to writ petitioner - it is made clear that no opinion or view has been expressed in this order on the merits of the matter as the impugned order has been set aside solely on the ground that PH that is statutorily imperative has not been given - petition allowed.
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