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AYAPPA PHARMA vs. THE DEPUTY STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU

Pet. Counsel

E. Sathiyaraj

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	AYAPPA PHARMA
Respondent	THE DEPUTY STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Nov 14, 2024
Order No.	W. P. (MD)No. 27252 of 2024 And W. M. P(MD)Nos. 23062 to 23064 of 2024
Citation	2024(11) TAXREPLY 11701
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ORDER
ORDER The challenge to the writ petition is the order of assessment and the DRC-07 notice and the order passed in the rectification application. 2.The learned Counsel appearing for the writ petitioner would submit that the order of assessment, dated 02.01.2024 had been made without giving opportunity to the petitioner based upon which the notice of DRC-07 was issued. Thereafter, the petitioner had taken an application for rectification of the error that had been committed by the petitioner to file the assessment and the same had been rejected without affording an opportunity and much more without assigning any reason, whatsoever. 3.The learned Standing Counsel appearing for the department would vehemently contend that the petitioner having filed the rectification application seeking to rectify the earlier order, dated 02.01.2024, the writ petition challenging the same ought not to have entertained. 4.The authority is vested with the power to reject the rectification ....