2023 (9) TMI 128

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..... Adithya Reddy For the Respondent : Mrs. E. Ranganayaki Special Government Pleader ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 3. This Writ Petition is being disposed at the time of admission with the consent of the....

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....h the following observations:- "On receipt of the personal hearing opportunity notice, the taxable person was not appeared for personal hearing on 01.06.2023. No reply or any documents filed by the taxable person. No objections filed by the taxable person so far. Hence the dues assessed and determined the liability under the proviso of section 74 of the TNGST Act, 2017 and levied the ITC ....

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....nterest and penalty payable by the taxable person is form GST DRC-07 in the common portal is attached herewith." 6. A reading of the impugned order makes it clear that the order is non-speaking order in nature. 7. Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass a speaking order on merits and in accordance with law within a period....