Validity of assessment order - absence of three-month gap - The...

Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order, emphasizing the need for a reasonable opportunity. However, the Government Advocate highlighted the petitioner's multiple opportunities to contest the tax demand. The High Court clarified that while Section 73(2) of the TNGST Act mandates a three-month notice, it does not require a three-month gap between the notice and assessment order. Despite the petitioner's non-participation in proceedings, the Court deemed it necessary to grant them an opportunity to be heard. Consequently, the assessment order was quashed, contingent upon the petitioner remitting 10% of the disputed tax demand within two weeks and submitting a reply to the show cause notice.