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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D. Bharatha Chakravarthy, J
Sunshine International Agri Tech – Appellant
Versus
Deputy Commissioer (ST) – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order due to failure to consider filed reply. (Para 1 , 2 , 3) |
| 2. remand for de novo assessment due to denial of natural justice. (Para 4 , 5) |
ORDER
The Writ Petition is filed challenging the impugned order, dated
22.10.2024, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.
2. The crux of the argument of the learned counsel for the petitioner is that eventhough the petitioner has filed a reply with reference to the discrepancies mentioned in the show cause notice, the same is not considered and the impugned order proceeds as if the petitioner did not submit any reply at all. The learned counsel would also submit that the petitioner has also raised grounds relating to the very jurisdiction, as this case arises out of a surprise inspection on the proceedings thereafter. The learned counsel for the petitioner also relies upon certain decisions of the Hon'ble Supreme Court of India in this regard.
3. Per contra, the learned Government Standing Counsel would submit that it is the duty of the assessee to have brought to the notice of the assessing officer and the assessee did not also make u
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