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ARS STEELS & ALLOY INTERNATIONAL PVT. LTD. vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
M.a.mudimannan
Joseph Prabakar
Res. Counsel
Tnc.kaushik

Petitioner / Applicant

ARS STEELS & ALLOY INTERNATIONAL PVT. LTD.
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jun 24, 2021
Order No.

W.P. Nos.2885, 2888, 2890,3930, 3936 and 3933 of 2020 & WMP Nos.3341, 3345, 3336, 4664, 4656 and 4661 of 2020 W.P.No.2885 of 2021

Citation

2021(6) TAXREPLY 4344
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ORDER

This batch of Writ Petitions relates to two sets of assessment orders passed in the case of two assessees under the provisions of Goods and Services Tax Act, 2017 (in short 'GST Act') for the periods 2017-18, 2018-19 and 2019-20. They are disposed by way of this common order, since the legal issue that arises in these cases is one and the same. 2. In W.P.No.3936 of 2020, it is argued by Mr.Joseph Prabakar, learned counsel for the petitioner that an additional issue is raised in regard to stock reconciliation. The admitted position as far as this issue is concerned is that the vehicle movement register correlating to the vehicle gate passes issued, have been specifically sought for by the authorities but not produced at the time of assessment. Though the learned counsel for the petitioner states that the details have produced before this Court, learned counsel for the respondent would point out that this issue is factual in nature and as such, it would be better that the ....

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