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TAMILNADU HANDLOOM DEVELOPMENT CORPORATION LTD. vs. THE DEPUTY STATE TAX OFFICER, THE BRANCH MANAGER CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

R.ananth

Res. Counsel

C.harsha Raj

Petitioner / Applicant	TAMILNADU HANDLOOM DEVELOPMENT CORPORATION LTD.
Respondent	THE DEPUTY STATE TAX OFFICER, THE BRANCH MANAGER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 4, 2024
Order No.	W. P. No. 26000 of 2024 & W. M. P. Nos. 28402, 28403 & 28404 of 2024
Citation	2024(9) TAXREPLY 12099
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Section 73

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ORDER
ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) appearing for the first respondent. 2. This writ petition has been filed to quash the assessment order dated 27.04.2024, issued under Section 73 of the CGST Act, 2017, for the assessment year 2018-19. 3. The learned counsel for the petitioner submits that the first respondent issued a show cause notice in FORM GST DRC-01, dated 23.12.2013, to which, the petitioner filed its reply on 08.02.2024 However, the order impugned herein proceeds to state as if no reply was filed in response to the show cause notice, which indicates the non-application of mind on the part of the first respondent. He would further submit that the petitioner had already paid 10% of the tax before the authority concerned. Therefore, the learned counsel seeks to set aside the order impugned herein and remand the matter to the respondent for fresh consideration. 4. The learned Additional Governm....