https://www.taxtmi.com/caselaws?id=759948 An assessment order disallowing input tax credit was set aside because the rejection of the taxpayer's reply was a non-speaking order that failed to give reasons or address the objection regarding an inadvertent clerical entry in the return. The court treated this as a breach of natural justice and noted the taxpayer's plea for rectification under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017. The matter was remitted for reconsideration, and the petitioner was granted one final opportunity to appear before the authorities with supporting materials; if that opportunity is not used, the impugned order will revive. en-us Wed, 11 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 23:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759948 An assessment order disallowing input tax credit was set aside because the rejection of the taxpayer's reply was a non-speaking order that failed to give reasons or address the objection regarding an inadvertent clerical entry in the return. The court treated this as a breach of natural justice and noted the taxpayer's plea for rectification under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017. The matter was remitted for reconsideration, and the petitioner was granted one final opportunity to appear before the authorities with supporting materials; if that opportunity is not used, the impugned order will revive. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759948