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A. PALANISAMY vs. THE DEPUTY STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
R. Senniappan
Res. Counsel
M.venkateswaran

Petitioner / Applicant

A. PALANISAMY
Respondent THE DEPUTY STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Feb 10, 2023
Order No.

W.P. No.3921 of 2023 And W.M.P. No.3987 of 2023

Citation

2023(2) TAXREPLY 7005
Original Order
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ORDER

ORDER By consent of both the parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.M.Venkateswaran, learned Special Government Pleader accepts notice for the 2nd respondent. 3. The petitioner has challenged the impugned Assessment Order dated 30.12.2021 passed by the respondent under the Tamil Nadu Goods and Services Tax Act, 2017. Under the impugned Assessment Order, the petitioner has been called upon to pay Rs.5,59,026/- towards the balance tax liability and another sum of Rs.39,787/- towards penalty under Section 73(1) of the G.S.T. Act, 2017. 4. The petitioner has challenged the impugned Assessment Order on the ground that by total non application of mind to the Notification No.41/2017 - Integrated Tax (Rate), dated 23.10.2017 issued by the Ministry of Finance, Department of Revenue, Government of India, the impugned Assessment Order has been passed. According to the petitioner, in respect of the exports made by the peti....

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