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AATRAL ASSOCIATES vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
P.rajkumar
Res. Counsel
C.harsha Raj

Petitioner / Applicant

AATRAL ASSOCIATES
Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 12, 2024
Order No.

W. P. No. 21544 of 2024 And W. M. P. Nos. 23508 & 23510 of 2024

Citation

2024(8) TAXREPLY 10676
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 21.03.2023 passed by the 1st respondent. 2. Mr.C.Harsha Raj, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in the present case, the show cause notice dated 20.02.2023 was issued to the petitioner. Thereafter, the impugned assessment order dated 21.03.2023 was passed by the 1st respondent, wherein the tax and penalty were imposed against the petitioner. Pursuant to the said impugned assessment order, only the tax amount was paid by the petitioner. With regard to the imposition of penalty, an appeal was filed by the petitioner. However, the said appeal was rejected, by the 2nd respondent, as not maintainable. Hence, without any other option, this petition has been filed challenging the impugned asse....

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