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AYYANAR STEEL TRADING vs. STATE TAX OFFICER (INTELLIGENCE) , DEPUTY COMMISSIONER (ST) GST
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
N.murali
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

AYYANAR STEEL TRADING
Respondent STATE TAX OFFICER (INTELLIGENCE) , DEPUTY COMMISSIONER (ST) GST
Court Madras High Court
State

Tamilnadu

Date Sep 6, 2021
Order No.

W.P.No.18582 of 2021 And W.M.P.Nos.19821 &19822 of 2021

Citation

2021(9) TAXREPLY 4704
Original Order
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ORDER

Captioned writ petition turns on a very short point notwithstanding very many averments and grounds raised in the writ affidavit and this is owing to what unfurled in the virtual hearing today. Therefore, with the consent of both sides i.e., Mr.N. Murali, learned counsel for writ petitioner and Ms. Amirta Dinakaran, learned State counsel, who accepted notice on behalf of both the respondents, the main writ petition is taken up. 2. An 'order dated 18.10.2019 bearing reference No.007/2019 in GSTIN/ID 33ABGFA9345R1ZU made by the first respondent' (hereinafter 'impugned order' for the sake of convenience and clarity) has been called in question in the captioned writ petition. 3. Interestingly and intriguingly, the order says 'see rule 142(1)' and it says that it is assessment proceedings under Section 73(1), but it does not give the title of the Rules or the Statute. However, to be noted, the appeal provision has been mentioned and the appeal provision i.....

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