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ARS IRONS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

N. ANAND VENKATESH
Pet. Counsel
S. Ramanan
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

ARS IRONS

Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Sep 19, 2024
Order No.

W. P. No. 26762 of 2024 And WMP Nos. 29264 & 29265 of 2024

Citation

2024(9) TAXREPLY 11122

Original Order
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ORDER

ORDER Considering the limited issue involved in this writ petition, the main writ petition itself is taken up for final hearing on consent given by either side. 2. This writ petition has been filed challenging the order passed by the respondent dated 12.07.2023 on the ground that the order was passed without affording an opportunity and in violation of principles of natural justice. 3. Heard Mr.S.Ramanan, learned counsel for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate (Tax) for the respondent. 4. The case of the petitioner is that they are registered tax payers and they have been filing monthly returns and remitting tax properly as per the TNGST Act, 2017. 5. On 11.07.2022, a notice came to be issued by the respondent alleging that there was mismatch of input tax claim under Section 73(5) of the Act. Yet another notice was issued by the respondent dated 03.04.2023. 6. The grievance of the petitioner is that they had a consultant and the....

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