2024 (8) TMI 948

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.....J.Bharathiraja For the Respondent : Mrs.K.Vasanthamala Government Advocate (Taxes) ORDER By consent, this writ petition is taken up for disposal at the stage of admission itself. 2. According to the petitioner, they are engaged in the Tea Industry and are a registered dealer under the Tamil Nadu Goods and Services Tax (TNGST) Act. Upon scrutiny under Section 61 of the Act, for the yea....

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....led excess ITC for the same year 2018-2019, and was required to reverse the same. Pursuant to the same, the petitioner prepared its detailed reply and uploaded it on the common portal on 15.02.2024 with all necessary documents. However, the respondent, without duly considering the reply submitted by the petitioner, simply confirmed the proposal stated in the show cause notice dated 28.12.2023 and ....

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....ed reply is in violation of the principles of natural justice. Therefore, the learned counsel prayed to allow this writ petition by setting aside the orders impugned herein. 5. On the other hand, the learned Government Advocate (Taxes) made his submissions supporting the orders passed by the respondent. 6. Heard the learned counsel on either side and perused the materials available on record....