Just a moment...

Report
FeedbackReport
Bars
Logo TaxTMI
>
×

By creating an account you can:

Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2024 (8) TMI 838

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amy For the Petitioner : Mr. N.V. Balaji For the Respondents : Mr. G. Nanmaran, Special Government Pleader(Tax) ORDER The present Writ Petition has been filed to call for the records of the respondents and quash the impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 ("TNGST Act")/Central Goods and Service Tax Act, 2017 ["CGST Act"] dated 12.12.2023 along with its....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST online portal and the petitioner was not able to defend the case. Hence, the petitioner has not filed a reply. Therefore, the order passed by the respondent is in violation of principles of natural justice. He further submits that the petitioner is willing to deposit 10% of the disputed tax demand and hence, the order passed by the respondent may be set aside and remanded the matter back to the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovided by the petitioner for being unaware of the notice, which was uploaded in the web portal, are appears to be genuine. 6. Further, this Court is of the view that no order can be passed without providing sufficient opportunities to the petitioner. However, in the present case, no reply was filed by the petitioner and no opportunity of personal hearing was provided to the petitioner. Hence, the....