https://www.taxtmi.com/caselaws?id=767743 The HC found that the impugned order dated 30.12.2023 was flawed due to non-application of mind, as it failed to consider the petitioner's objections and responses to the show cause notice. Additionally, the Court determined that the principles of natural justice were violated by not affording the petitioner a personal hearing. The Court also noted that defects identified during the audit under Section 65 of the TNGST Act, 2017, were not properly addressed in the assessment order. Consequently, the HC directed the Respondent to reassess the case, considering the objections and providing a personal hearing. en-us Tue, 18 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767743 The HC found that the impugned order dated 30.12.2023 was flawed due to non-application of mind, as it failed to consider the petitioner's objections and responses to the show cause notice. Additionally, the Court determined that the principles of natural justice were violated by not affording the petitioner a personal hearing. The Court also noted that defects identified during the audit under Section 65 of the TNGST Act, 2017, were not properly addressed in the assessment order. Consequently, the HC directed the Respondent to reassess the case, considering the objections and providing a personal hearing. Case-Laws GST Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767743