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The Madras High Court reviewed a challenge to an adjudication order issued u/s 73 of the TN-GST Act. The court found that despite the petitioner submitting a detailed reply to the notice preceding the order, the order was passed without considering it. Consequently, the court held the order to be unsustainable and set it aside. The case was remitted back to the respondents to issue a fresh order within 8 weeks, following due process. The quashed order was to be treated as a corrigendum to the show cause notice. The Writ Petition was disposed of by the court.
The Madras High Court reviewed a challenge to an adjudication order issued u/s 73 of the TN-GST Act. The court found that despite the petitioner submitting a detailed reply to the notice preceding the order, the order was passed without considering it. Consequently, the court held the order to be unsustainable and set it aside. The case was remitted back to the respondents to issue a fresh order within 8 weeks, following due process. The quashed order was to be treated as a corrigendum to the show cause notice. The Writ Petition was disposed of by the court.
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