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of <h1>Tax Assessment Challenge: Section 73 Ruling Nullifies Order, Mandates Procedural Review for Detailed Reconsideration of Original Tax Claim</h1> <h3>Tvl. SEWA TOJI Electronics rep. by its Proprietor Mr. Gunasekaran Versus The Deputy Sales Tax Officer, Coimbatore</h3> SC remanded the case involving a tax dispute under Section 73 of Tamil Nadu General Sales Tax Act. The court nullified the respondent's order demanding ... Challenge to proceedings of the respondent passed u/s 73 of the Tamil Nadu General Sales Tax Act, 2017 - discrepancy in between Forms GSTR 3B and GSTR 1 - petitioner is not aware about the proceedings initiated by the respondent and that the entire communication has been sent only through portal - violation of principles of natural justice - HELD THAT:- In the instant case, it is seen that notice was issued by the respondent. However, the petitioner did not receive the same. On going through the impugned order, it is seen that a total liability of Rs. 10.72 lakhs towards tax, interest and penalty has been imposed on the petitioner. The petitioner has come up with a clear case that there are sufficient materials/documents to substantiate the defense of the petitioner to the effect that there was no mismatch between the outward supplies turnover declared in GSTR - 1 and the outward supplies arrived in GSTR - 3B. This Court had an occasion to deal with a similar issue in SRI GANESA ENGINEERING ENTERPRISES [2024 (10) TMI 125 - MADRAS HIGH COURT]. This Court wanted to afford an opportunity to the petitioner therein by putting the petitioner on terms. In order to maintain consistency, a similar order can be passed in this writ petition also. The impugned order passed by the respondent in Reference No. ZD330424200278R/2018- 19 dated 25.4.2024 is hereby set aside. The matter is remanded back to the respondent for a fresh consideration on condition that the petitioner shall pay 10% of the total demand before the respondent within a period of four weeks from today - Petition allowed by way of remand. The petitioner challenged the respondent's proceedings under Section 73 of the Tamil Nadu General Sales Tax Act, 2017. The respondent demanded Rs. 10,72,818/- from the petitioner. The court set aside the respondent's order and remanded the matter back for fresh consideration with conditions.
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