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2023 (8) TMI 1035 - MADRAS HIGH COURTPrinciples of natural justice - non-issuance of mandatory notice under Section 74(1) of the TNGST Act - requirements under Sections 46 and 62 of the said Act have not been complied with - HELD THAT:- The Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due under Sub-Section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the said Act. The petitioner shall pay the aforesaid amount within a period of two weeks from the date of receipt of copy of this order. The impugned orders are set aside and the Writ Petitions are allowed.
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