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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
S.Vijaya Dharmaraj – Appellant
Versus
Deputy State Tax Officer, Nagercoil-2, Kanyakumari District – Respondent
| Table of Content |
|---|
| 1. challenges gst assessment order under s.73. (Para 1) |
| 2. petitioner cites s.16(5) amendment and notifications. (Para 2) |
| 3. remand for fresh consideration without deposit condition. (Para 3 , 4) |
ORDER
The Writ Petition is filed challenging the impugned order dated 19.08.2024. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 . Noting certain discrepancies, including the excess claim of ITC and belated filing of returns, etc., the impugned order came to be passed.
2. The learned counsel for the petitioner would submit that as far as the belated filing of the returns, the same is covered by an amendment to Section 16 by the insertion of Section 16 (5), which is not taken into account by the respondent. Even with reference to other claims, the learned counsel would submit that the issue is covered by certain notifications issued by the respondent.
3. I have also considered the reasons for not availing the opportunity. I am of the view that an opportunity can be granted to the petitioner. Normally, this Court imposes a condition to deposit 25%, but however, considering the fact that the major portion of the or
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