Assessment order quashed for non-consideration of reply and lack of reasons, violating natural justice.

O R D E R

This Writ Petition is filed challenging the impugned order dated

02.08.2024, which is an order of assessment passed under Section 73 of the TNGST Act.

2. Upon considering the impugned order of assessment, it is seen that it also relates to the belated claim of input tax credit. It is further seen that the petitioner had filed a reply referring to Section 16(5) of the Act. However, the said reply has not been considered, and no reasons have been assigned with reference to the contentions raised therein.

3. In view thereof, the impugned order suffers from non-application of mind and is liable to be quashed. Accordingly, this Writ Petition is allowed on the following terms:

i. The impugned order dated 02.08.2024 is set aside and the matter is remanded back to the file of the first respondent for fresh consideration.

ii. Apart from the original reply, it is open for the petitioner to file an additional reply, if any and produce additional documents, if any, within a period of two weeks from the date of receipt of a web copy of this order, without waiting for the certified copy of the order.

iii. Thereafter, it is for the first respondent to consider the matter afresh and pass orders in accordance with law.

iv. No costs. Consequently, the connected Miscellaneous Petitions are closed.