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CONYBIO HEALTHCARE (INDIA) PVT. LTD. vs. THE ASSISTANT COMMISSIONER (C.T.) AND OTHER
(Madras High Court)

Hon'ble Judges:

S.M.SUBRAMANIAM
Pet. Counsel
B.sathish Sundar
Res. Counsel
V. Nanmaran
V. Sundareswaran

Petitioner / Applicant

CONYBIO HEALTHCARE (INDIA) PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER (C.T.) AND OTHER
Court Madras High Court
State

Tamilnadu

Date Sep 16, 2021
Order No.

WP Nos.25475 to 25478 of 2010 And M.P.Nos.1 to 1 of 2010

Citation

2021(9) TAXREPLY 4693
Original Order
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ORDER

The petitioners are dealers in Health Care Products. The petitioners are importing Far infra Red (FIR) Bio Ceramic Healthcare products such as T.Shirts, Socks, Waist Belt, Knee bands, ankle bands, beads, food containers etc., and marketing through the distributors. The petitioners are assessees on the file of the 1st respondent. The petitioners were finally assessed to tax at a total of ₹ 6,32,36,976/-, ₹ 18,59,47,825/- ₹ 21,38,46,910/- and ₹ 6,88,78,656/- & ₹ 6,87,00,808/- for the Assessment years 2000-01, 2001-02, 2002-03 and 2003-14 respectively, under Tamil Nadu Goods and Service Tax Act. 2. Perusal of the orders impugned would reveal that the Assistant Commissioner/1st respondent passed orders in proceedings dated 30.08.2010. Against the said orders passed by the Assistant Commissioner, an appeal is contemplated under Section 31 of the Tamil Nadu Goods and Service Tax Act to the Appellate Assistant Commissioner. 3. Instead of preferring an appeal, the peti....

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