9911796707
TMI Blog2023 (2) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader ORDER By consent of both parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.M.Venkateswaran, learned Special Government Pleader accepts notice for the respondent. 3. This writ petition has been filed challenging the impugned Assessment Order, dated 16.06.2022 passed under the Tamil Nadu Goods and Services Tax Act, 2017. 4. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the time when the petitioner was suffering from health ailments. The petitioner did not respond to the show cause notice dated 15.12.2021. He also categorically contends that only due to his medical ailments, he was unable to send a reply to the show cause notice. The petitioner also contends that in the impugned Assessment Order, the respondent has erroneously come to the conclusion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring was afforded to the petitioner. 8. The learned counsel for the petitioner also relies upon a recent Circular of the Commercial Taxes Department, Government of Tamil Nadu, in Circular No.1/2023-TNGST, dated 04.01.2023 and would submit that the following documents will have to be scrutinised by the Assessing Officer before passing the Assessment Order. 9. Clause 4 of the aforementioned Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of input tax credit is required to be made in accordance with section 17 or section 18 of TNGST Act and also whether the said input tax credit has been availed within the time period specified under sub-section(4) of section 16 of TNGST Act. 10. As seen from the impugned Assessment Order, it is not clear as to whether the above mentioned Clause in the Circular was adhered to by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration on merits and in accordance with law. Accordingly, the same is quashed and remanded back to the respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders, within a period of twelve weeks from the date of receipt of a copy of this order, after affording a personal hearing to the petitioner and by adhering to the principles of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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