2024 (5) TMI 252

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....malai For the Respondent in all Petitions : Mr. V. Prashath Kiran, Government Advocate COMMON ORDER The writ petitions are filed challenging the orders of assessment under the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "TNGST Act") on the limited premise that the opportunity that has been granted is inadequate and not in compliance with Section 75(4) of TNGST Act. ....

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....ner was represented by its Auditor on 25.03.2021 and time was requested till 29.03.2021. Again on 01.04.2021, the petitioner requested 15 days time, which was rejected and only a week's time was granted for the petitioner to submit relevant documents along with its reply. The petitioner did not appear on 08.04.2021 instead, they submitted a letter on 12.04.2021, stating that they need a month&....

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....etitioner's request on 01.04.2021 for 15 days was limited to a week and also during the relevant period there was covid pandemic, which caused unprecedent difficulties. This Court is inclined to accede to the request of the petitioner for one final opportunity. 5. In view thereof, the impugned orders of assessment are set aside. The petitioner is at liberty to file their objections, along wit....