2025 (6) TMI 1866

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....ioner : Mr.A.Chandrakumar For the Respondents : Mr.J.K.Jeyaseelan Government Advocate ORDER The petitioner is before this Court against the impugned order, dated 22.03.2025, passed by the first respondent as an appellate authority under Section 107 of the TNGST Act, 2017. 2. By the impugned order, the first respondent has dismissed the appeal filed by the petitioner against the assessm....

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....veral discrepancies were pointed out in the notices that preceded the aforesaid order regarding the availing of the input tax credit by the petitioner. 5. Since the petitioner may have a case to establish, this Court is inclined to come to the rescue of the petitioner by balancing the interest of the petitioner and the respondents by quashing the assessment order dated 14.08.2024 passed by the ....