Principles of natural justice violated as matter reopened without assigning specific reason: Madras HC

Ella Tea Industry Vs Deputy State Tax Officer-I (Madras High Court) Madras High Court held that reopening the closed matter without assigning specific or new reasons is contrary to law and in violation of the principles of natural justice. Thus, order impugned is liable to be quashed. Facts- Petitioner is engaged in the Tea Industry and are a registered dealer under the Tamil Nadu Goods and Services Tax (TNGST) Act. Upon scrutiny u/s. 61 of the Act, for the year 2018- 2019, the respondent found some discrepancies in the petitioner’s tax return and issued a show cause notice dated 25.11.2021,...