My Home Industries Pvt. Ltd Vs State Tax Officer
Date: March 15, 2023
Subject Matter
Pre-assessment notice or show cause notice must be issued prior to the adjudication order
Summary
The petitioner has challenged an order passed under the Tamil Nadu Goods and Services Tax Act, 2017, claiming that no pre-assessment notice or show cause notice was issued prior to the order. The officer maintains that notice was issued online, but t…
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 passin…