2021 (9) TMI 1047

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....at writ petitioner-company migrated from 'the Tamil Nadu Value Added Tax Act, 2006, (Tamil Nadu Act No.32 of 2006)' [hereinafter 'TNVAT' for the sake of convenience and clarity] to 'Tamil Nadu Goods and Service Tax Act, 2017' [hereinafter 'TN Goods ST Act' for the sake of convenience and clarity]. 'Input Tax Credit' [hereinafter 'ITC' for the sake of convenience and clarity] and Tran-1 regarding ITC is the crux of the matter, but it is not necessary to dilate on those facts as the entire writ petition turns on a short point of 'NJP' ['Natural Justice Principles'] which is statutorily imperative and which is ingrained in the applicable provision of TN Goods ST Act. 4. Ms.Amir....

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....unication dated 05.10.2020) bringing to the notice of the respondent several points on merits which ought to have been considered in the impugned order. 7. In response to the above, learned Revenue counsel on instructions, submits that there is nothing on record or the records do not reveal that PH has been given. Learned Revenue counsel also points out that the objection made by the writ petitioner has however been considered before making the impugned order. 8. In the considered view of this Court, aforementioned short point qua PH will suffice to dislodge the impugned order. The reason is PH is statutorily imperative under sub-section (4) of Section 75 of TN Goods ST Act and Section 75(4) reads as follows: 'Section 75.....