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IN THE HIGH COURT OF JUDICATURE AT MADRAS
K.Kumaresh Babu, J
M/s.Shri Sai Agro Tech. – Appellant
Versus
The State Tax Officer (Intelligence)-1 – Respondent
| Table of Content |
|---|
| 1. challenge and initial findings of the court. (Para 1 , 2) |
| 2. requirements for remand of the case for fresh consideration. (Para 3) |
| 3. disposition of the writ petition. (Para 4) |
ORDER
The challenge in the writ petition is to the order of assessment made by the respondent pertaining to the assessment year 2022-2023.
2. Initially, a show cause notice was issued to the petitioner indicating certain defects and accepting the reply made by the petitioner, certain of the defects were dropped and the remaining were confirmed by a cryptic order. The provisions of Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as “the TNGST Act”) envisages that a determination has to be made by the Assessing Officer while confirming the DRC-01 notice. A circular has also been issued by the Commissioner of State Tax, Chennai in Circular No.8/2024 dated 29.08.2024 giving in detail as to why a reasoned order should be passed by the Assessing Officer. The order impugned herein had violated both the provisions of Section 73 of the TNGST Act as well as the circular issued.
3. In such circumstances, the impugned order in respect of where the petitioner's claim h
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