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2024 (5) TMI 47 - MADRAS HIGH COURTParallel proceedings under Section 73 of the TNGST Act, 2017 - Challenge to impugned Assessment order - petitioner has not participated in the proceedings - HELD THAT:- Having considered the fact that the petitioner failed to respond to the notices issued in DRC-01 dated 28.09.2023, which is culminated in the impugned order dated 20.12.2023 and having considered the fact that the respondent has recovered the substantiate portion of the tax, which was confirmed vide the impugned orders dated 20.12.2024 for a sum of Rs. 7,62,834/-, the impugned order is set aside and the case is remitted back to the respondents to pass fresh orders on merits in accordance with law. The impugned order, which stands quashed, shall be corrigendum to the impugned order issued to the petitioner in DRC-01 dated 28.09.2023 - Petition allowed.
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