2023 (1) TMI 438

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....ces Tax 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 t....

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....and specificity 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 w....

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....itioner and that is to say that the first respondent shall consider the reply of the writ petitioner dated 25.04.2022 (scanned and reproduced supra) and take a call on the same as expeditiously as the official business of the first respondent would permit and in any event, within three weeks from today i.e., on or before 24.01.2023. To be noted, as regards the reply, the learned Revenue counsel points out that the only point raised is that the writ petitioner was not aware of the interest component and he was not aware that he had to pay interest while the portal itself points out the same. However, as this writ Court has left it to the first respondent to deal with 25.04.2022 reply, this writ Court refrains itself from expressing any view ....