GLIMPSE OF A LATEST VERDICT(G.S.T.CASE)TOKYO ZAINYO(INDIA) PVT.LTD. -vs- The Assistant Commissioner in W.P.8817/24 – 2.4.2024 – Justice Senthil Kumar Ramamoorthy.Facts of the Case:Pursuant to an audit under Section 65 of applicable GST Enactments, a Show Cause Notice was issued to the Petitioner on 30.09.2023. The Petitioner replied to the Audit Report on 28.11.2023. An Assessment Order was made on 29.12.2023.The impugned order was challenged on the ground that the Petitioner’s Reply was dis-regarded as an “unauthorised reply”. It is contended by the Respondent that the Petitioner failed to produce a separate Balance Sheet and Profit & Loss Account for the Tamil Nadu and in view of the same, the tax demand was confirmed.Findings:

GLIMPSE OF A LATEST VERDICT(G.S.T.CASE)
TOKYO ZAINYO(INDIA) PVT.LTD. -vs- The Assistant Commissioner in W.P.8817/24 – 2.4.2024 – Justice Senthil Kumar Ramamoorthy.
Facts of the Case:
Pursuant to an audit under Section 65 of applicable GST Enactments, a Show Cause Notice was issued to the Petitioner on 30.09.2023. The Petitioner replied to the Audit Report on 28.11.2023. An Assessment Order was made on 29.12.2023.
The impugned order was challenged on the ground that the Petitioner’s Reply was dis-regarded as an “unauthorised reply”. It is contended by the Respondent that the Petitioner failed to produce a separate Balance Sheet and Profit & Loss Account for the Tamil Nadu and in view of the same, the tax demand was confirmed.
Findings:
Thus it is clear that the Petitioner’s reply was disregarded by categorising such reply as an unauthorised. It is unclear as to why the reply was described as unauthorised. In any event, the impugned order is vitiated by non-consideration of the Petitioner’s reply. Hence, the impugned order is set aside and the matter is remanded for re-consideration. The Respondent is directed to provide a reasonable opportunity to the Petitioner including a personal hearing and thereafter issue a fresh order within two weeks from the date of receipt of the copy
of this order