2023 (11) TMI 772

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.... 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. The respondent sent a reminder DRC-01A on 04.3.2022. Thereafter, DRC-01 show cause notice dated 26.11.2022 was issued and the personal hearing was fixed on 02.12.2022. In the said personal hearing, the respondent recorded the statement of reply. According to the petitioner, though the petitioner filed a reply and their reply was also recorded by the respondent, the impugned order ....

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....g 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 peruse the reply and pass a detailed order and thereby, the petitioner will not be deprived of their rights. 8. Even though the petitioner is having appea....

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.... 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 which, the Assessing Officer has to deal with the queries/points, (which the assessee would raise/putforth in the form of reply/objections) in detail along with rea....