Violation of natural justice challenged in assessment orders due to discrepancies in tax returns. Orders quashed, case remitted for fresh assessment.

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....The High Court addressed a challenge to assessment orders due to a mismatch in returns filed by the petitioner in GSTR 01 and GSTR 3B. The court found a violation of natural justice principles. The petitioner's attempt to absolve liability incurred by their deceased mother was rejected u/s 93 of the TNGST Act, 2017. The court quashed the impugned orders as they were issued post the mother's demise, remanding the case for fresh orders. The petitioner must deposit 10% of disputed tax for the remand process. The petition was allowed for remand.....