Order Date – 03 February 2023

Parties: Thirumangai Ramachandiran Vs The State Tax Officer (Circle)

Facts –

• The Petitioner, Thirumangai Ramachandiran, was issued with a show cause notice on 15.12.2021 alleging that there is an input tax mismatch and excess input tax claim.
• During the time, the petitioner was suffering from health ailments, he couldn’t file a reply and has produced medical certificates issued by his doctor. No personal hearing was afforded to the petitioner before passing of the impugned Assessment Order.

Issue –

• Whether the Assessment Order is in order?

Order –

• The single bench of Hon’ble High Court held that the principles of natural justice has not been adhered to by the respondent and the impugned Assessment Order is also a non-speaking order with regard to the Annual Return submitted by the petitioner for the Assessment year 2018-19.
• Hence, the impugned Assessment Order has quashed and the matter have remanded back to the respondent for fresh consideration on merits and in accordance with law.