2024 (9) TMI 822

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.... Suresh Kumar Additional Government Pleader ORDER The petitioner is before this Court against the impugned Assessment Order dated 04.03.2024 passed by the respondent under Section 74 of the respective GST Enactments for the Assessment Year 2017-2018. 2. The petitioner's premise was inspected from 17.04.2023 to 19.04.2023 under Section 67 of the TNGST Act, 2017, wherein, certain defects were....

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....ersonal Hearing Notice dated 27.02.2024. However, there are no records to show that the said reply to the Personal Hearing Notice dated 27.02.2024 was received by the respondent. 4. The respondent, in the impugned order, has recorded that the petitioner has not filed any objection and since the petitioner failed to file a reply or avail of the opportunity to be heard, the petitioner is deemed to ....

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....ismissal of this Writ Petition. 7. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and considering the conduct of the petitioner in depositing a part of amount in pursuance of the inspection, to balance the interest of the petitioner and the Revenue Department, the impugned order is quashed and the c....