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IQBAL ALLOY STEELS vs. ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Adithya Reddy
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

IQBAL ALLOY STEELS

Respondent ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 13, 2024
Order No.

W. P. No. 22725 of 2024 And W. M. P. No. 24752 of 2024

Citation

2024(8) TAXREPLY 10559

Original Order
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ORDER

ORDER This writ petition has been filed challenging the recovery notice issued by the 1st respondent dated 27.06.2024. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in the present case, the 1st respondent has issued a recovery notice dated 27.06.2024 without providing any proper reasons, which is contrary to the Section 78 of the Goods and Services Tax Act, 2017. In this regard, the petitioner filed a reply/representation dated 15.07.2024, however, the same was not at all considered by the respondent till date. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to direct the respondents to consider the reply/representation dated 15.07.2024 filed by the petitioner. 4....

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