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JSR INFRA DEVELOPERS PVT. LTD. vs. STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
G. Gokul Kishore
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

JSR INFRA DEVELOPERS PVT. LTD.
Respondent STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2024
Order No.

W. P. No. 18316 of 2024 And W. M. P. Nos. 20105 & 20106 of 2024

Citation

2024(7) TAXREPLY 10504
Original Order
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ORDER

ORDER An order in original dated 17.11.2023 is assailed on the ground of non-application of mind and failure to consider the material placed on record by the petitioner. 2. The petitioner received a show cause notice dated 09.05.2023 in respect of multiple heads of demand. The said show cause notice was replied to on 14.09.2023. The impugned order was issued thereafter on 17.11.2023. 3. Learned counsel for the petitioner refers to the reply dated 14.09.2023 and contends that the petitioner provided a detailed explanation with regard to the tax proposals. As regards tax proposal no.9, he submits that several items were subject to tax on reverse charge basis although these items are not notified for being taxed on reverse charge basis. In spite of providing an explanation that these expenses should be charged on forward charge and not on reverse charge basis, he submits that the tax proposal was confirmed without providing any reason in support of such conclusion. As regar....

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