Proper tax determination under Tamil Nadu GST and circular compliance required; non-compliant assessment order was set aside.

An assessment order under the Tamil Nadu GST Act was found arbitrary because it did not disclose a proper determination of tax payable as contemplated under Section 74 and did not reflect compliance with Circular No. 8/2024 dated 29.08.2024. The absence of both a lawful determination and adherence to the circular meant the order could not stand. The impugned order was set aside and the matter was remitted for fresh consideration in accordance with law.

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Issues: Whether the impugned assessment order was liable to be interfered with for non-compliance with Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 and the Commissioner's Circular No. 8/2024 dated 29.08.2024.

Analysis: The order under challenge did not disclose a proper determination of the tax payable in the manner contemplated under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. It also did not reflect compliance with the guidelines issued in Circular No. 8/2024 dated 29.08.2024. The absence of such determination and adherence to the circular rendered the impugned order arbitrary.

Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration in accordance with law.

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