Assessment Order —– The petitioner challenged the Assessment Order dated 16.06.2022 on the ground of violation of principles of natural justice. Due to his medical ailments, he did not respond to the SCN. The petitioner also contended that no PH was afforded. The counsel for the petitioner relied upon a recent Circular No.1/2023-TNGST dated 04.01.2023 and submitted that the documents will have to be scrutinised by the Assessing Officer before passing the Assessment Order. The court observed that it is not clear as to whether the above mentioned Clause in the Circular was adhered to. The principle 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.

Held that:- The Hon’ble High Court quashed the order and remanded it back to the respondent for fresh consideration on merits and in accordance with law, to pass final orders, within a period of twelve weeks, after affording a personal hearing to the petitioner and by strictly adhering to the instructions given in Circular No.1/2023-TNGST, dated 04.01.2023.