Madras High Court set aside the Assessment Order passed without considering the reply of the petitioner. Tvl. Chellam Mobiles vs. Commissioner of Commercial Taxes, Chennai [W.P (MD)No.8351 of 2023; dated 24-Jul-2023]

Where Order was issued to petitioner alleging that there was difference of Rs 50 lakh in exempted turnover reported as per GSTR 3B and GSTR 1, same was to set aside as revenue had not considered reply of petitioner along with evidence regarding exemption under head of agriculture