2024 (5) TMI 1370 - HC - GST

Challenge to adjudication order passed u/s 73 of TN-GST Act - HELD THAT - It is noticed that the petitioner has filed a detailed reply to the notice preceded the impugned order. Despite the same the impugned order has been passed without adverting to the same. Hence the impugned order is unsustainable and therefore liable to be set aside and the case is remitted back to the respondents to pass fresh order on merits and in accordance with law within a period of 8 weeks from the date of receipt of a copy of this order. The impugned order which stands quashed shall be treated as corrigendum to show cause notice in DRC-01 dated 30.09.2023. Writ Petition is disposed of.

Summary

Issues involved: Challenge to impugned order dated 31.12.2023 passed by respondents for assessment year 2017-2018.

Summary:
The petitioner challenged the impugned order passed by the respondents under Section 73 of TN-GST Act for the assessment year 2017-2018. The impugned order detailed tax amounts under IGST, CGST, and SGST for expenses receivable and sundry creditors. The petitioner filed a detailed reply to the notice preceding the impugned order, but the order was passed without considering it. The court found the impugned order unsustainable and set it aside, remitting the case back to the respondents to pass a fresh order within 8 weeks. The impugned order was quashed and treated as a corrigendum to the show cause notice. The petitioner was given 30 days to file any additional reply, and the respondents were directed to pass a final order after considering all submissions. The petitioner was ensured a hearing in the process. The Writ Petition was disposed of with these observations, with no costs imposed, and connected Writ Miscellaneous Petitions were closed.