Hatsun Agro Product Ltd Vs Deputy Commissioner (State Tax)
Date: June 14, 2023
Subject Matter
Details relied upon for crystallisation of demand u/s 73 ought to be included in the SCN
Summary
The Madras High Court set aside an assessment order based on general notices that were issued to the taxpayer. The order in question was issued under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, and dealt with the reversal of Input…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr. V. Prashanth Kiran, learned Government Advocate accepts notice for the respondents and is armed with instructions to enable a final disposal of this matter, even at the stage of admission. 2. The impugned order is one of assessment dated 17.03.2023, passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short &lsq…