2025 (7) TMI 1067

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....r the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER Heard the learned counsel for the petitioner and the learned counsel for the respondent in this Writ Petition. 2. The petitioner has challenged the impugned order, dated 14.02.2025 passed by the respondent in GST DRC 07. The impugned order, dated 14.02.2025 is the summary of order in Form GST DRC 07 dated 13.02.2025 for the tax per....

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....n hardly be said to be an error apparent on the face of the record. It was further observed that when the error alleged is far from self-evident and can be established, only by lengthy and complicated arguments, such an error cannot be regarded as an error apparent on the face of the record. In view of the above, the application filed by the tax payer under Section 161 of TNGST Act, is hereby re....

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...., which was passed earlier. If there is an error apparent on face of record, it is for the department for correcting the same by passing an order under 161 of TNGST Act. Instead, the petitioner has been subjected to fresh proceedings in GST DRC 01, dated 25.11.2024 which has culminated in impugned order in Form GST DRC 07, dated 13.02.2025, in respect of which, summary of the order was issued on 1....