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GURU CYCLE MART vs. THE STATE TAX OFFICER (INTELLIGENCE) MADURAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
A.satheesh Murugan
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

GURU CYCLE MART

Respondent THE STATE TAX OFFICER (INTELLIGENCE) MADURAI
Court Madras High Court
State

Tamilnadu

Date Jun 13, 2024
Order No.

W. P. (MD) Nos. 12406 and 12407 of 2024 and W. M. P. (MD) Nos. 10986, 10988, 10989 and 10990 of 2024

Citation

2024(6) TAXREPLY 11310

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ORDER

COMMON ORDER Heard Mr. A.Satheesh Murugan, learned counsel for the petitioner and Mr. R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. By this common order, both the writ petitions are being disposed of. 3. In these writ petition, the petitioner has challenged the impugned orders passed under Section 73 of the TNGST Act, 2017 dated 03.05.2024 and 06.05.2024. 4. The case of the petitioner is that although intimation in DRC-01A and DRC 01 was issued, DRC-01 did not accompany any show cause notice. It is further submitted that the petitioner had replied to the intimation notice dated 04.09.2023. However, without issuance of the show cause notice along with on 02.05.2024 and 03.05.2024. Hence, the petitioner is before this Court. 5. Having considered the submissions of the learned counsel for the petitioner and the learned counsel for the respondents, it is evident that the impugned orders have been passed in violation of principles of nat....

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