A K M Balu Vs Assistant Commissioner (ST) (Madras High Court)
In A K M Balu Vs Assistant Commissioner (ST), the petitioner challenged the GST assessment order for the year 2019-2020, issued by the respondent on 30.05.2024. The petitioner contended that the discrepancies in GSTR-9 returns, cited in the Show Cause Notice (Form DRC-01A) dated 16.05.2024, were addressed in his detailed reply. He argued that the proceedings under Section 73 of the Tamil Nadu Goods and Services Tax Act (TNGST Act), 2017, were initiated without prior verification under Section 61 of the Act. Despite the petitioner’s objections, the respondent proceeded to issue the impugned order without considering the reply. The court acknowledged the petitioner’s right to a fair opportunity to present his case and set aside the impugned order. It directed the petitioner to file an additional reply within three weeks, including all relevant documents. The respondent must reconsider the matter, provide a personal hearing, and pass a fresh order based on merit, without being influenced by previous proceedings. The writ petition was disposed of with no costs.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition has been filed by the petitioner challenging the impugned order dated 30.05.2024 passed by the respondent for the assessment year 2019-2020.
