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EPMS PROPERTY SERVICES PRIVATE LIMITED vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Lakshmi Sriram
B.sivaraman
Res. Counsel
C.harsha Raj

Petitioner / Applicant

EPMS PROPERTY SERVICES PRIVATE LIMITED
Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 5, 2023
Order No.

W.P.Nos.8968, 8999 & 9003 of 2020 And W.M.P.Nos.10905, 10906, 10939, 10942, 10944 & 10946 of 2020

Citation

2023(4) TAXREPLY 7309
Original Order
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ORDER

COMMON ORDER Heard Ms.Lakshmi, learned counsel for the petitioner and Mr.Harsha Raj, learned Additional Government Pleader for the respondents. 2. These three writ petitions relate to the periods 2017 – 2018, 2018 – 2019 and 2019 – 2020 and the challenge is to orders of assessment passed under the provisions of the Tamil Nadu Goods and Services Taxes Act, 2017, (in short, 'Act') as well as memo dated 26.02.2020 issued by the Deputy Commissioner (Sales Tax) holding the appeals filed by the petitioner challenging the aforesaid orders of assessment as non-maintainable and filed beyond the period of limitation. 3. As regards the assessments itself, learned counsel for the petitioner would submit, and these are matters of record, that notices were issued on 26.08.2019 calling for various particulars for finalizing the assessments. The authorized representative of the petitioner who was dealing with tax matters was, at that time, diagnosed with hepati....

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