2023 (9) TMI 1236

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..... 39; representation has not been considered - HELD THAT:- If the petitioner is so aggrieved by the impugned Assessment Order dated 06.07.2023 suo motu rectifying the order dated 04.07.2023, it is open for the petitioner to file a rectification application under section 161 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner shall file such application within a stipulate .....

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..... r passed by the respondent suo motu pursuant to an order dated 04.07.2023. 4. The learned counsel for the petitioner would submit that the petitioners' representation dated 06.05.2023 has not been considered and therefore, the impugned Assessment Order rectifying the earlier order dated 04.07.2023 was liable to be interfered with. 5. I have considered the arguments advanced by the lear .....

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