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INSOORYA EXPRESS CARGO vs. THE DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, CHENNAI
(Madras High Court)

Hon'ble Judges:

S. SRIMATHY
Pet. Counsel
V. Vadivalagianambi
Res. Counsel
N. Dilip Kumar

Petitioner / Applicant

INSOORYA EXPRESS CARGO

Respondent THE DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 31, 2023
Order No.

W.P.(MD) Nos.24365 of 2019, 3929 of 2020 and W.M.P.(MD)Nos.21000 of 2019, 3314 of 2020

Citation

2023(7) TAXREPLY 8013

Original Order
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ORDER

ORDER The contention of the petitioner is that without issuing any show cause notice and without conducting any assessment proceedings, the respondents have collected the tax from the petitioner. However, the respondents have circulated a show cause notice as well as the assessment order passed in the petitioner's case. Therefore, the petitioner submits that the matter has become infructuous. 2. Recording the said submission, the writ petitions are dismissed as infructuous. The petitioner is at liberty to take action as per law. No costs. Consequently, connected miscellaneous petitions are closed.   ....

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