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KCP INFRA LIMITED vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
S. Durairaj
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

KCP INFRA LIMITED
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

W. P. Nos. 11458, 11464 & 11468 of 2024 And W. M. P. Nos. 12567, 12570, 12574, 12576, 12578 & 12579 of 2024

Citation

2024(6) TAXREPLY 9861
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ORDER

COMMON ORDER In these writ petitions, three separate orders dated 29.02.2024 are assailed primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Services Tax Act 2017, a sworn statement of Mr.V.Muthukumaran, Accounts Executive of the petitioner, was recorded on 30.01.2023. In course of inspection, 15 discrepancies were pointed out and the petitioner submitted a reply in relation to each discrepancy. Thereafter, the 1st respondent issued an intimation on 20.09.2023. The petitioner replied on 27.09.2023 and requested for an extension of time. Without providing such extension, the show cause notice was issued on 10.11.2023 and the impugned assessment order thereafter on 29.02.2024. 3. By inviting my attention to the reply dated 15.02.2023, learned counsel pointed out that each discrepancy was addressed therein. With specific reference to d....

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