Assessment Order Invalid Due to Non-Compliance with Section 74(1) TNGST Act; Improper Recovery Attempt u/s 79 Voided.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment order - if the petitioner has got any objection and not paid tax as ascertained, a show cause notice has to be issued under Section 74(1) of the TNGST Act and after receiving objections, giving personal hearing, the assessment order ought to have been finalised. In this case, procedure not followed. It is also seen that following the impugned order, the respondent vide Form GST DRC-09, issued a communication, directing the Branch Manager, Axis Bank, Ramanathapuram, to recover the amount due from the petitioner under Section 79 of the TNGST Act, 2017, which is not proper. - assessment orders set aside - The respondent is directed to issue notice after following the procedures prescribed under the TNGST Act - HC....