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BRIGHT STEELS vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
P.v.sudhakar
Res. Counsel
R.suresh Kumar Government Advocate

Petitioner / Applicant

BRIGHT STEELS
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Aug 13, 2021
Order No.

W.P.(MD)Nos.14395 to 14398 of 2021 And M.P(MD).Nos. 11326, 11330, 11332 and 11333 of 2021

Citation

2021(8) TAXREPLY 4711
Original Order
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ORDER

In all these writ petitions, the issue raised herein is one and the same, as impugned assessment orders passed by the revenue against the petitioner Assessee for four Assessment years, that is, from 2017-18 to 2020-21, are under challenge, and by consent of the learned counsel appearing for both sides, all these writ petitions are heard together and being disposed of by this common order. 2.As against the impugned order of assessment dated 05.02.2021, though there is an appeal provided under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017(in short 'the Act'), such an appeal has not been filed, and these writ petitions had been filed, challenging these assessment orders on the only ground that the personal hearing, which is mandated under Section 75 (4) of the Act had not been given to the petitioner. 3.Heard the learned counsel appearing for the petitioner, who having reiterated the aforesaid, would invite the attention of this Court, that before passi....

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