2023 (2) TMI 323

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.... dated 16.06.2022 passed under the Tamil Nadu Goods and Services Tax Act, 2017. 4. The petitioner has challenged the impugned Assessment Order on the ground of violation of principles of natural justice. According to him, only due to his medical ailments, he did not respond to the show cause notice issued by the respondent. The said show cause notice was issued on 15.12.2021. The petitioner has produced medical certificates issued by his Doctor dated 26.11.2021, 19.02.2022 and 20.04.2022, disclosing that he is suffering from diabetes / Coronary Artery disease and acute chest pain and he was also advised to take cardiac medicines for the next three months as seen from the medical certificates. 5. Heard Mr.S.Ramanan, learned counsel for....

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....tment, Government of Tamil Nadu, in Circular No.1/2023-TNGST, dated 04.01.2023 and would submit that the following documents will have to be scrutinised by the Assessing Officer before passing the Assessment Order. 9. Clause 4 of the aforementioned Circular reads as follows :- 4. The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflecting in his FORM GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of TNGST Act in respect of the input tax credit availed on such invoices by the said registered person : i) that he is in possession of a tax i....