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CHELLAM MOTORS PRIVATE LIMITED vs. THE STATE TAX OFFICER-V (ROVING SQUAD) AND OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU

Pet. Counsel

S. Muthuvenkatraman

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	CHELLAM MOTORS PRIVATE LIMITED
Respondent	THE STATE TAX OFFICER-V (ROVING SQUAD) AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jan 21, 2025
Order No.	W. P. (MD) No. 1481 of 2025 and W. M. P. (MD) Nos. 1062 and 1065 of 2025
Citation	2025(1) TAXREPLY 12482
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ORDER
ORDER The challenge in the writ petition is to the assessment order of the year 2019-20. 2. The Primordial contention of the learned counsel for the petitioner is that neither the provisions of Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) which envisages a determination by the Assessing Officer of the proposal made under the show cause notice has been invoked, nor the circular issued by the Commissioner, State Tax, Commercial Taxes Department, Ezhilagam, Chennai, in Circular No.8/2024, dated 29.08.2024 has been followed by the Assessing Officer while issuing the order of demand. 3. A perusal of the order impugned herein would also show that the Assessing Officer had not made any determination of the tax payable by the petitioner as envisaged under Section 74 of the Act, nor has followed the guidelines issued in Circular dated 29.08.2024 of the Commissioner of State Tax. In such view of the matter, I am o....