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MY HOME INDUSTRIES PVT. LTD. vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
G.natarajan
Res. Counsel
Tnc.kaushik

Petitioner / Applicant

MY HOME INDUSTRIES PVT. LTD.
Respondent STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Mar 15, 2023
Order No.

W.P.No.19709 of 2020 And WMP Nos.24352 and 24356 of 2020

Citation

2023(3) TAXREPLY 7165
Original Order
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ORDER

ORDER Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Additional Government Pleader for the respondent. 2. 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. 3. A perusal of the impugned order reflects at reference No.2, office notice GSTIN 33AACM9480C1ZM/2017-2018 dated 20.09.2019. The officer also states at paragraph 2 that notice dated 20.09.2019 that contained, inter alia, opportunity of personal hearing, was issued. He goes on to say that there was no response to the notice either by way of written reply or personal hearing and hence, DRC 01 dated 05.02.2020 was issued. He thus proceeds to raise a demand on the transitional credit allegedly wrongly availed along with interest at the rate of 24%. 4. It i....

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