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HIND ALUMINIUM COMPANY vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
P. Rajkumar
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

HIND ALUMINIUM COMPANY

Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jan 27, 2023
Order No.

W.P. No.2170 of 2023 And W.M.P. Nos.2249 and 2252 of 2023

Citation

2023(1) TAXREPLY 6935

Original Order
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ORDER

ORDER By consent of both parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.C. Harsha Raj, learned Additional Government Pleader accepts notice for the respondents. 3. The petitioner has challenged the impugned order dated 04.01.2023 passed under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 on the following grounds :- a) by total non application of mind to the reply sent by the petitioner, the impugned order has been passed. b) the show cause notice is dated 22.11.2022 and the petitioner was directed to reply to the same by 23.11.2022. The petitioner had also sent a reply on 23.11.2022 requesting the respondents to grant further time to submit his detailed reply on the ground that the time given is too short. c) the reply dated 08.12.2022 submitted by the petitioner has not been considered by the respondents under the impugned order. d) the show cause notice issued by the respondent is bald and....

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