https://www.taxtmi.com/caselaws?id=790259 An assessment order under the TNGST Act, 2017 dealing with reconciliation discrepancies, input tax credit issues, interest and penalty was set aside and remanded for fresh consideration. The Court treated the objections on penalty and interest as involving mixed questions of fact and law, noted that the assessee had reversed the CESS amount and raised specific statutory objections, and found the matter suitable for reconsideration by the original authority rather than relegation to the appellate remedy. The entire issue was therefore sent back for fresh decision on the merits. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790259 An assessment order under the TNGST Act, 2017 dealing with reconciliation discrepancies, input tax credit issues, interest and penalty was set aside and remanded for fresh consideration. The Court treated the objections on penalty and interest as involving mixed questions of fact and law, noted that the assessee had reversed the CESS amount and raised specific statutory objections, and found the matter suitable for reconsideration by the original authority rather than relegation to the appellate remedy. The entire issue was therefore sent back for fresh decision on the merits. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790259