2024 (6) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#39;s : Mr. S. Durairaj For the Respondent in all WP's : Mr. C. Harsha Raj, AGP (T) COMMON ORDER In these writ petitions, three separate orders dated 29.02.2024 are assailed primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Services Tax Act 2017, a s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ointed out that the ageing report in respect of sundry creditors was provided by the petitioner. He further submits that the petitioner is entitled to claim ITC in respect of delayed payments subject to payment of interest. By thereafter referring to the intimation, show cause notice and the impugned assessment order, learned counsel points out that the reply of the petitioner at the inspection st....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and after excluding the claims relating to ITC reversal and turnover difference between GSTR-9 and the profit and loss account. 5. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. He submits that the petitioner was provided several opportunities to contest the tax demand, and that a personal hearing was offered on at least three occasions. He further sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and requested for a personal hearing. In the above facts and circumstances, the impugned assessment orders call for interference albeit by putting the petitioner on terms. 7. For reasons set out above, the impugned assessment order is quashed subject to the condition that the petitioner remits a sum of Rs. 20,00,000/- in W.P.No.11468 of 2024 and Rs. 25,00,000/- each in W.P.Nos.11458 and 11464 of ....