2023 (12) TMI 822

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....ales Tax Act, 2017 (hereinafter, referred to as 'TNGST Act'). The petitioner has challenged the order passed by the respondent dated 23.01.2023 for the AY 2019-20 whereby, the petitioner has been directed to pay a tax due of Rs. 5,54,429 along with penalty. 3. The case of the petitioner is that the petitioner is a registered dealer under the TNGST Act. Pursuant to a surprise inspection conducted by the Officials of the Intelligence Wing at the business premises of the petitioner, certain defects were found out and report was filed and based on the reports filed by the Officials of the Intelligence Wing, the respondent issued a show cause notice and the petitioner was not able to file reply to the said show cause notice in time, a....

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.....2023 vide notification dated 31.03.2023 and by way of amnesty scheme, time was further extended to 31.08.2023, within which time, the petitioner has filed the quarterly statements and returns along with tax dues. However, the respondent under an wrong impression, as if, the petitioner is an assessee filing returns in GSTR 3B, issued the show cause notice and since the petitioner did not respond to the show cause notice, as she closed down the business and was not in a position to file reply, confirmed the proposals contained in the show cause notice and passed the impugned order. Therefore, the learned counsel prayed for setting aside the same. 5. Mrs.E.Ranganayaki, learned Additional Government Pleader (T) appearing on behalf of the re....