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LAKSHMI AND CO. vs. THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAGER, ICICI BANK LIMITED
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
V.vijayalakshmi
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

LAKSHMI AND CO.

Respondent THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAGER, ICICI BANK LIMITED
Court Madras High Court
State

Tamilnadu

Date Apr 29, 2024
Order No.

Writ Petition Nos. 11181, 11184, 11196 & 11201 of 2024 and W. M. P. Nos. 12252 to 12254, 12259, 12262, 12265, 12276 to 12278, 12281, 12283, 12285 of 2024

Citation

2024(4) TAXREPLY 9896

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ORDER

ORDER By these four writ petitions, orders in original pertaining to assessment periods 2017-2018 to 2020-2021 are challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demands on merits. 2. The petitioner is engaged in the business of man power supply relating to cleaning, ripening, sorting and packing of groceries, fruits and vegetables. The petitioner asserts that he was unaware of proceedings culminating in orders impugned herein since he was under complete bed rest on doctor's advice from September 2023. The present writ petitions were filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that an exemption has been provided under Notification No.11/2017-Central Tax (Rate) dated 28.06.2027 (Notification No.11/2017) as regards services relating to packing, labeling etc. of fruits and vegetables. As regards man power services pertaining to fast moving consumer goods, she submits that....

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