2025 (7) TMI 1763

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....tioner : Mr. Dhamodaran. A For the Respondent : Mrs. K. Vasanthamala, Government Advocate (T) ORDER This writ petition has been filed challenging the impugned assessment order dated 23.08.2024 passed by the respondent. 2. Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. By consent of both the parties, this writ petition is taken up for final dis....

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....ted the total ITC of Rs.12,13,375/- from the ECL of the petitioner. However, without considering the aforesaid two replies filed by the petitioner, the respondent passed the impugned order dated 23.08.2024. Challenging the same, the petitioner has come forward with the present writ petition. 4. On the other hand, learned Government Advocate appearing for the respondent would submit that the pet....

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....pugned order was passed. The only plea of the petitioner is that without providing an opportunity of hearing, the respondent passed the impugned order. 7. The Perusal of the impugned order clearly shows that the respondent has passed the same without any application of mind, for the reason that the respondent simply rejected the petitioner's reply by stating that "Verified the reply details....