Tax Assessment Challenge Reveals Procedural Requirements for Disputed Taxes Under TNGST Act, Mandating Pre-Deposit and Explanation

The HC examined a challenge to tax assessment orders under TNGST Act, 2017 due to return discrepancies. The court directed the petitioner to explain the case within two months, mandating a 20% pre-deposit of disputed tax within 30 days. The respondents were instructed to resolve the matter within eight weeks. Writ petitions were disposed of without costs.

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Issues involved: Challenge to impugned orders u/s 74 of TNGST Act, 2017 for Assessment Years 2017-2018 and subsequent years due to mis-match in returns.

Summary:

Issue 1: Impugned Orders u/s 74 of TNGST Act, 2017
The petitioner challenged the impugned orders passed u/s 74 of TNGST Act, 2017 for Assessment Years 2017-2018 and subsequent years due to mis-match in returns. Notices were issued, and personal hearings were conducted. The petitioner requested documents for clarification, while the respondent submitted that there is no merit in the writ petition. After considering arguments, the court noted the mis-match issue and directed the petitioner to explain the case within two months, with a pre-deposit requirement of 20% of disputed tax within 30 days. The respondents were instructed to dispose of the case within eight weeks.

In conclusion, the writ petitions were disposed of with no costs, and connected writ miscellaneous petitions were closed.

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