2024 (6) TMI 1249

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..... Thiyagarajan Senior Counsel For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 26.03.2024 passed under Section 161 of TNGST Act, 2017. The petitioner had, earlier, suffered by an assessment o .....

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..... ent that Section 161 of TNGST Act, 2017 does not contemplate herein and cannot be countenanced as the principles of natural justice is in built in all proceedings under all enactments included TNGST Act, 2017 and CGST Act, 2017. 7. Considering the same, the impugned order dated 26.03.2024 is quashed and the case is remitted back to the respondent to pass fresh orders on merits after hearing the p .....

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