Case Law Details
Thirumangai Ramachandiran Vs State Tax Officer (Madras High Court)
Madras High Court held that assessment order passed without considering important submission by the petitioner is a non-speaking order and against the principles of natural justice. Accordingly, the assessment order is quashed and remanded back for fresh consideration.
Facts-
This writ petition has been filed challenging the impugned Assessment Order, dated 16.06.2022 passed under the Tamil Nadu Goods and Services Tax Act, 2017.
The petitioner has challenged the impugned Assessment Order on the ground of violation of principles of natural justice. According to him, only due to his medical ailments, he did not respond to the show cause notice issued by the respondent. The said show cause notice was issued on 15.12.2021. The petitioner has produced medical certificates issued by his Doctor dated 26.11.2021, 19.02.2022 and 20.04.2022, disclosing that he is suffering from diabetes / Coronary Artery disease and acute chest pain and he was also advised to take cardiac medicines for the next three months as seen from the medical certificates.
Please become a Premium member. If you are already a Premium member, login here to access the full content.