Case Law Details
My Home Industries Pvt. Ltd. Vs State Tax Officer (Medras High court)
The main ground on which order dated 14.05.2020 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘TNGST Act’) is assailed is that no pre-assessment notice/show cause notice was issued prior to passing of the impugned order.
It is the petitioner’s case that notice dated 20.09.2019 and Form DRC 01 dated 05.02.2020 were never received, either physically or by way of online modes of service.
In light of the documentary evidence that has been produced which is a print out of the virtual summary of notices issued to the petitioner and this being the admitted position, the impugned order is liable to be set aside and I do so.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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