TaxTMI 
TaxTMI 
2021 (5) TMI 601
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....PR8730L129/2017-18, GSTIN: 33ANPR8730L129/2018-19 and GSTIN: 33ANPR8730L129/2019-20 respectively dated 07.02.2020, as ex-facie illegal, violation of principle of natural justice and contrary to the provisions of the Tamil Nadu Goods and Service Tax Act, 2017. 2. The brief facts of the case are as follows:- (i) The petitioner is the proprietor of ARSK Hardwares & Traders, Madurai. On 30.10.2019 and 01.11.2019, the petitioner's place of business was inspected by the 1st respondent and certain defects were noticed for the Tax period 2017-18, 2018-19 and 2019-20 and therefore, on 04.11.2019, the 1st respondent called for the GSTR 3B & GSTR-1 returns, statement of P&L Accounts, Balance Sheet, Purchase Invoices, Sale Bills, Stock Ac....
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....1st respondent issued Notice, enclosing the details of proposed ITC as per GSTR-2a & E-Way Bill inward verification details for the said Tax Period and called for reply / objections to be filed on or before 23.01.2020. On 30.01.2020, the 1st respondent issued notice stating that there was difference between P&L Account filed before the 1st respondent and also proposed penalty equivalent to tax evaded, as per Section 122(XV) of the TNGST Act. On 07.02.2020, without considering the objections filed by the petitioner and without offering opportunity of personal hearing of being heard as contemplated under Sections 75(4) and 126 of the TNGST Act, the first respondent concluded the impugned ex-parte assessment, for the tax period 2017-18, 2018-1....
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....ndent, dated 07.02.2020 pointing out certain defects. Therefore, the learned counsel prays for allowing of the Writ Petitions by setting aside the impugned order of assessments. 5. Ms.J.Padmavathi Devi, the learned Special Government Pleader appearing for the respondents filed counter and would submit that the petitioner has not filed the monthly returns in compliance of the Tamilnadu Goods and Service Tax Act, 2007, though the petitioner has done their business continuously and therefore, the petitioner's place of business was inspected and defects notice issued for the Tax period 2017-18, 2018-19 and 2019-20. Further, the learned Special Government Pleader refused the contention of the petitioner that the order of assessment was pass....