TMI Blog2021 (9) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admission board) with the consent of both the learned counsel. 5. 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. 6. Learned counsel for writ petitioner urges three points and they are as follows: (a) The 'Show Cause Notice' [hereinafter 'SCN' for the sake of convenience and clarity] which preceded the impugned order i.e., SCN dated 11.10.2019 is vague and the impugned order deals with a matter not covered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x or penalty, or where any adverse decision is contemplated against such person.' 9 . 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. 10. Therefore, it is not necessary to discuss or debate upon the other two points raised by the writ petitioner but the writ petition can be disposed of by covering those two points also. In the light of the narrative thus far, the following order is passed: (a) Impugned order being order dated 16.09.2020 bearing reference No.GSTN:33AACCA9811C1Z6/2017-18 is set aside solely on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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