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KAMATCHI STORES vs. THE STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P.v. Sudakar

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	KAMATCHI STORES
Respondent	THE STATE TAX OFFICER, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jul 26, 2024
Order No.	W. P. Nos. 18365 & 18392 of 2024 And W. M. P. Nos. 20176, 20179, 20198 & 20200 of 2024
Citation	2024(7) TAXREPLY 10347
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ORDER
COMMON ORDER By these writ petitions, orders in original dated 28.02.2024 pertaining to assessment periods 2018 – 2019 & 2019 - 2020 are challenged on the ground that tax liability was imposed on a factually erroneous basis. Upon receipt of show cause notices dated 28.07.2023, the petitioner replied on 23.08.2023 and 30.01.2024, respectively. By such replies, the petitioner stated that a sum of Rs. 1,58,60,612/- was paid towards cess from and out of the electronic credit ledger. The impugned orders were issued thereafter on 28.02.2024. 2. Learned counsel for the petitioner referred to the petitioner's reply dated 23.08.2023 and to the abstract at page 34 of the typed set. With reference thereto, learned counsel submitted that an aggregate sum of Rs. 1,58,60,612/- was paid towards cess as per the details set out therein. By referring to the impugned order, learned counsel submits that such order proceeds on the erroneous basis that inward cess of Rs. 1,89,09,103....