2026 (3) TMI 144

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....ondents : Mr. R. Suresh Kumar, Addl. Govt. Pleader ORDER This writ petition has been filed challenging the impugned orders dated 08.01.2024 and 29.04.2024 passed by the State Tax Officer, Woraiyur Assessment Circle, Tiruchirappalli, under Section 74 of the TNGST/CGST Act, 2017, for the years 2017-18 and 2018-19, demanding sums of Rs.18,74,742/- and Rs.9,40,694/- respectively, 2. Mr. R. Su....

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....he respondents. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the 2^nd respondent by setting aside the impugned orders. 5. The learned Government Advocate appearing for the respondent would submit that the petitioner has paid 25% of the disputed tax amount. Further, he has fairly admitted that no opportunity of personal hearing was provided....

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...., stating that no reply was filed through portal and therefore, the impugned orders are in violation of principles of natural justice and hence, the same are liable to be set aside. 8. Further, as per the direction passed by this Court dated 02.02.2026, the petitioner has paid 25% of the disputed tax amount to the respondents. In such view of the matter, this Court is inclined to set aside the ....