TMI Blog2023 (2) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice, which is dated 22.11.2022, has to be accepted. Under the impugned order, the reply dated 08.12.2022 has not been considered by the respondents. On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice. The show cause notice has simply extracted the ingredients of Section 74 of the Act but the same does not disclose the details of the violations committed by the petitioner. This Court is of the considered view that the impugned order has been passed by total non application of mind to the reply dated 08.12.2022 submitted by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inform to the petitioner about the details of the violations committed by them as per the provisions of Section 74 of the TNGST Act, 2017, instead the respondent has simply extracted the ingredients of Section 74 of the Act and has issued the show cause notice. 4. Under the impugned order passed under Section 74 of the TNGST Act, 2017, the petitioner has been levied with penalty for claiming input tax credit based on bogus tax invoices / debit notes. 5. The learned counsel for the petitioner drew the attention of the Court to the relevant documents filed in support of the aforementioned contentions. 6. On perusal of the same, this Court is of the considered view that the grounds raised by the petitioner stating that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order has to be necessarily quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law after affording a fair hearing to the petitioner, including granting them the right of personal hearing. 10. In the result the impugned order dated 04.01.2023 passed by the 1st respondent is hereby quashed and the consequential orders dated 05.01.2023 are hereby quashed and the matter is remanded back to the 1st respondent for fresh consideration on merits and in accordance with law, after affording a fair hearing including granting them the right of personal hearing. 11. The 1st respondent is directed to pass final orders, on merits and in accordance with law, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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