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J-LIN CONSTRUCTIONS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Saravanan
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

J-LIN CONSTRUCTIONS
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 13, 2024
Order No.

Writ Petition Nos. 14739, 14746, 14750, 14753 & 14755 of 2024 and W. M. P. Nos. 15983, 15984, 15986, 15987, 15989, 15990, 15993 to 15996 of 2024

Citation

2024(6) TAXREPLY 10015
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ORDER

COMMON ORDER In all these writ petitions, orders in original and the subsequent rectification orders are assailed on the ground that the petitioner was not provided a personal hearing. 2. The petitioner is engaged in the business of executing civil work contracts. Pursuant to an inspection of the petitioner's premises, show cause notice dated 07.07.2023 was issued to the petitioner. Such show cause notice was replied to on 07.08.2023 and 28.08.2023. Orders in original were issued on 19.09.2023. The petitioner filed rectification petitions in respect thereof and such rectification petitions were rejected by orders dated 24.04.2024. 3. Learned counsel for the petitioner submits that the petitioner contended in the reply to the show cause notice that the ingredients of Section 74 were not satisfied. He further submits that the said reply was not taken into consideration and that no findings were recorded on the petitioner's contentions. In addition, he submits that ....

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