2023 (1) TMI 438

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.... Act, 2017' [hereinafter 'TN-G&ST Act' for the sake of convenience and clarity]; that the writ petitioner was visited with a notice dated 24.03.2022 inter alia under Rule 142(1A) of 'Tamil Nadu Goods and Services Tax Rules 2017' [hereinafter 'TN-G&ST Rules' for the sake of convenience and clarity]; that the writ petitioner sent a reply dated 25.04.2022; that notwithstanding the reply i.e., pending reply, an 'order dated 30.09.2022 bearing reference RC.No.33AAIFP0890R1ZN/A3/2022' [hereinafter 'impugned order' for the sake of convenience and clarity] has been made by the first respondent [hereinafter 'impugned order' for the sake of convenience and clarity] which inter alia cripples the writ....

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....ty qua Revenue as well as assessee / dealer. Be that as it may, the impugned notice makes it clear that the writ petitioner has been treated as a defaulter under sub-section (12) of Section 75 of TN-G&ST Act. A careful perusal of the aforementioned 24.03.2022 notice also makes it clear that the claim pertains only to interest which turns on Section 50(1) of TN-G&ST Act. In this regard also 24.03.2022 notice appears to be a template and it talks about tax while it is actually interest, which is evident from the tabulation. Likewise, the impugned notice also talks about defaulter of tax whereas the tabulation makes it clear that it is only the interest. 6. Be that as it may, the clincher in the whole issue is the language in which sub-sectio....