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ABHINAYA CONSTRUCTIONS vs. STATE OF TAMIL NADU, THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

R. SUBRAMANIAN
L. VICTORIA GOWRI
Pet. Counsel
J. V. Niranjan
Niranjan
Res. Counsel
R. Sureshkumar

Petitioner / Applicant

ABHINAYA CONSTRUCTIONS
Respondent STATE OF TAMIL NADU, THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Dec 20, 2024
Order No.

Writ Appeal (MD) Nos. 1209 and 1212 to 1216 of 2024 And C. M. P. (MD) Nos. 9294, 9296, 9297, 9298, 9300 & 9302 of 2024

Citation

2024(12) TAXREPLY 12154
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ORDER

COMMON JUDGMENT R. SUBRAMANIAN, J. The appellant in all these appeals is aggrieved by the common order of the Writ Court, wherein, the Writ Court refused to entertain the writ petitions, in view of the alternative remedy that is available under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 [for brevity 'the Act']. 2. The challenge in the Writ Petitions was to the order of the State Tax Officer, Divisional Central Investigating Wing – 2 dated 30.08.2023, in and by which, the Officer passed an order under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 determining the tax payable by the appellant. 3. The challenge was mainly on the ground that the Officer who had passed the order is not empowered to pass the order, since, he would not fall within the definition of the term 'Adjudicating Authority' under Section 2(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 4. The writ Court however held ....

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