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BHAWAR LIFE STYLE vs. THE STATE TAX OFFICER/COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
J.poojesh
Eswar, Kumar
Res. Counsel
C.harsha Raj

Petitioner / Applicant

BHAWAR LIFE STYLE
Respondent THE STATE TAX OFFICER/COMMERCIAL TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 18, 2024
Order No.

W. P. No. 38676 of 2024 And W. M. P. Nos. 41870 & 41872 of 2024

Citation

2024(12) TAXREPLY 12149
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ORDER

ORDER The present Writ Petition is filed challenging the impugned order dated 25.06.2024 passed by the respondent relating to the assessment year 2021-2022. 2. Mr.C.Harsha Raj, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The petitioner is running a retail business of telephone sets and other wireless networks products covered under HSN Code 85171290, 85044090, 64021910 and 43031020. The petitioner has PAN India business and outlets in various states viz., Karnataka, Andhara Pradesh, Kerala, Puducherry and Telangana. The petitioner is registered under the Goods and Service Tax Act, 2017. The petitioner has filed its returns and paid appropriate taxes for the relevant period. While so, there was an inspection of the business place of the petitioner under Section 67 of the TNGST Act. During the course of such inspection and on veri....

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