2023 (11) TMI 205

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....s" in the domestic market. 3. The respondent/Department issued an intimation in Form DRC- 01A dated 23.11.2021 with regard to the ascertained tax liability under Section 74 of the Tamil Nadu Goods and Services Act, 2017 (in short, the Act), wherein, several alleged defects were noticed by the Department and issues were mainly concerned with reconciliation of returns and books, ITC verification with GSTR-2A among other things, for which, the petitioner had replied on 17.1.2022 and 02.2.2022. The respondent sent a reminder DRC-01A on 10.3.2022. Thereafter, DRC-01 show cause notice dated 17.4.2023 was issued and the personal hearing was fixed on 21.4.2023. In the said personal hearing, the respondent recorded the statement of replies. Accor....

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....ly has been recorded by the Assessing Officer. Though the respondent received and recorded the entire reply at the time of personal hearing, while passing the impugned order, unfortunately, the respondent has not at all dealt with the stand taken by the petitioner in their reply. Apparently, the impugned order is a non speaking order and no doubt, the petitioner can very well challenge the same before the Appellate authority by filing an appeal under Section 107 of the Act. Under the said provision, the Appellate Authority can entertain the appeal and pass order under Section 107(11) of the Act. 7. The learned counsel for the respondent also would contend that the Appellate Authority can play the role of the Assessing Officer and he can ....

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....f law. 10. Therefore, the aspects, which are to be borne in mind by the respondent/Assessing Officer before passing any assessment order is that the Assessing Officer, while issuing show cause notice shall provide sufficient time for the assessee to file their reply/objection, minimum of 21 days, unless and otherwise any specific time limit is fixed under the provisions of the Act; thereafter, shall afford an opportunity of personal hearing; in case, if the assessee is in need of any documents, which forms the basis for issuance of show cause notice, the same shall also be furnished to the assessee, as the case may be, wherever, it is required; and after conducting a full-fledged enquiry, shall conclude the assessment proceedings, in whi....