https://www.taxtmi.com/caselaws?id=441257 A writ challenge to a GST assessment order was rejected where the taxpayer had received notice under Rule 100 of the Tamil Nadu GST Rules, filed a merits-based reply, and did not seek or avail personal hearing. On those facts, the complaint of denial of opportunity was not accepted, and no infirmity in the assessment under Section 61 of the Tamil Nadu GST Act, 2017 was shown. The High Court declined to entertain the writ petition, dismissed it, and left the taxpayer to pursue the statutory appellate remedy, with the impugned order standing. en-us Thu, 06 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441257 A writ challenge to a GST assessment order was rejected where the taxpayer had received notice under Rule 100 of the Tamil Nadu GST Rules, filed a merits-based reply, and did not seek or avail personal hearing. On those facts, the complaint of denial of opportunity was not accepted, and no infirmity in the assessment under Section 61 of the Tamil Nadu GST Act, 2017 was shown. The High Court declined to entertain the writ petition, dismissed it, and left the taxpayer to pursue the statutory appellate remedy, with the impugned order standing. Case-Laws GST Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441257