2021 (10) TMI 1161

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....ection 140(1) of the Tamil Nadu Goods and Services Act, 2017 and direct the respondent to pass assessment order afresh by considering the reply dated 14.10.2020 after affording an opportunity of personal hearing as contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 2.The petitioner is an electroplates manufacturing unit and a registered dealer under Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act"), vide registration GST No. 33ALDPB3684K1Z6 in the State of Tamil Nadu. 3.While so, in respect of returns pertaining to June 2017, there has been a show cause notice issued by the respondent on 21.05.2019, stating that the petitioner had availed excess ITC to the extent of Rs. 11,....

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.... having been received and acknowledged by the respondent, the Assessment Officer himself by putting his signature in the office copy of the assessee. When that being so, the stand now taken by the respondent through the impugned order as if the petitioner has not given any reply to the show cause notice is absolutely unsustainable and therefore, the reply of the petitioner has not been considered, which is a fit case where, this court can show indulgence against the impugned order on the sole ground of non-considering the reply and therefore, the petitioner seeks indulgence of this court. 6.Per contra, Mr.R.Suresh Kumar, learned Government Advocate appearing for the respondent would submit that, the earlier authority, ie., the Assistant Co....

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....been issued by the present authority, probably, the case of the petitioner has been transmitted to the present authority, on 21.02.2020, in order to respond the same, the petitioner has given a reply once again on 14.10.2020 and the said reply was submitted to the respondent Assessment Officer in person and he having received the same has acknowledged by putting his signature and date and this is the evidence from the photocopy of the same filed in the typed set of documents, where the signature of the Assessment Officer can be compared with the signature in the impugned order. Therefore, prima facie, the stand taken by the petitioner has to be accepted. 9.However, the learned Government Advocate appearing for the respondent, by relying up....