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M/S. SREE MARUTHI TRADERS vs. THE STATE TAX OFFICER, (INSPECTION CELL) TIRUNELVELI DIVISION
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
B.brijesh Kishore
Res. Counsel
Padmavathi Devi

Petitioner / Applicant

M/S. SREE MARUTHI TRADERS
Respondent THE STATE TAX OFFICER, (INSPECTION CELL) TIRUNELVELI DIVISION
Court Madras High Court
State

Tamilnadu

Date Oct 28, 2020
Order No.

W.P(MD).Nos.14641, 14645 & 14648 of 2020 and W.M.P.(MD).Nos.12290, 12292 & 12299 of 2020

Citation

2020(10) TAXREPLY 3498
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ORDER

These writ petitions have been filed challenging the impugned show cause notices issued in respect of three assessment years namely 2017-2018, 2018-2019 and 2019-2020. 2. Heard Mr.B.Brijesh Kishore, learned counsel for the petitioner. Mrs.J.Padmavathi Devi, learned Special Government Pleader accepts notice on behalf of the respondent. 3. By consent of both parties, these writ petitions are taken up for hearing at the admission stage itself. 4.It is the case of the petitioner that the impugned show cause notices are bad in law, since the respondent instead of taking action against the Seller, who has given a statement before the respondent, on 05.11.2019, that he alone is liable to pay the tax, has by total non application of mind, has issued the impugned show cause notices to the petitioner, who is the purchaser, calling upon him to pay the tax.   5.According to the petitioner, the respondent issued notices under Section 74 (5) of the Tamil Nadu Goods and Servic....

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