Tax Assessment Order Quashed: Respondents Directed to Reassess and Issue Fresh Order Within 8 Weeks

HC found the tax assessment order for 2017-2018 unsustainable. Order was quashed and remitted back to respondents to pass a fresh order within 8 weeks. Petitioner was given 30 days to file additional reply, ensuring fair hearing. Writ Petition disposed of without imposing costs.

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Issues involved: Challenge to impugned order dated 31.12.2023 passed by respondents for assessment year 2017-2018.

Summary:
The petitioner challenged the impugned order passed by the respondents under Section 73 of TN-GST Act for the assessment year 2017-2018. The impugned order detailed tax amounts under IGST, CGST, and SGST for expenses receivable and sundry creditors. The petitioner filed a detailed reply to the notice preceding the impugned order, but the order was passed without considering it. The court found the impugned order unsustainable and set it aside, remitting the case back to the respondents to pass a fresh order within 8 weeks. The impugned order was quashed and treated as a corrigendum to the show cause notice. The petitioner was given 30 days to file any additional reply, and the respondents were directed to pass a final order after considering all submissions. The petitioner was ensured a hearing in the process. The Writ Petition was disposed of with these observations, with no costs imposed, and connected Writ Miscellaneous Petitions were closed.

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