2024 (10) TMI 205

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....vely and imposed equal amount of penalty under Section 74 of TNGST Act apart from demand of interest. 2. As the issue involved in both the Writ Petitions is identical in nature, with consent, the Writ Petitions are taken up together and disposed of vide this Common Order at the stage of admission itself. 3. Mr.T.Ramesh, learned counsel for the petitioner would submit that the petitioner has been issued with show cause notice dated 02.03.2024 notifying 10 defects, the petitioner, on receipt of the said show cause notice, filed replies dated 04.01.2024 and 13.02.2024 in the GST Portal, answering to each defects, based on which, the respondent passed Assessment Orders dated 25.06.2024, under Section 74 of the TNGST Act, whereby, proposals to....

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....at EB units consumed are not directly linked with the sales of the petitioner and explained the reason for the difference in turnover during the period subject period with supporting documents, the respondent failed to consider the said vital aspect and passed the impugned orders, that too, in the absence of any contrary evidence produced to substantiate the alleged suppression of sale. Hence, the learned counsel contended that the impugned orders are totally non-speaking orders and suffers from violation of principles of natural, as the petitioner has not been afforded with any opportunity of being heard before passing the same, and therefore, prayed for remanding the matter to the respondent for re-consideration insofar as it relates to d....

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....and registered under the TNGST Act; that petitioner's place of business was inspected by the Intelligent Officials Wing on 02.08.2023, and a report was filed, pursuant to which, the respondent issued Show cause notice dated 02.03.2024, notifying 10 defects. The petitioner, on receipt of such show cause notice, filed reply, answering to each defects along with supporting documents. The respondent, based on the said reply passed Assessment Orders dated 25.06.2024, under Section 74 of the TNGST Act, whereby, the proposals to recover tax with regard to 7 defects were dropped, and in respect of two defects, pertaining to which, tax liability was accepted by the petitioner and tax was paid, penalty alone was imposed, however, so far as one de....

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....hat the said aspect was answered by the petitioner in the form of reply, clearly stating that EB units consumed are not directly linked with the sales of the petitioner and also explained the reason for the difference in turnover during the period subject period with supporting documents, the respondent failed to consider the said vital aspect and passed the impugned orders. 8.1 In fact, this Court also feels that the respondent ought to have taken into consideration of the aforesaid vital aspect before passing the impugned orders, with regard to Defect No.8, in the absence of any contrary evidence available to substantiate the alleged suppression of sale, as rightly pointed out by the learned counsel for the petitioner. Hence, this Court ....