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MANICKAM COMPANY FIRM vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

S. Karunakar

Res. Counsel

K.k. Jeyaseelan

Petitioner / Applicant	MANICKAM COMPANY FIRM
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Sep 18, 2024
Order No.	W. P(MD)No. 21808 of 2024 And W. M. P(MD)No. 18439 of 2024
Citation	2024(9) TAXREPLY 11168
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ORDER
ORDER The writ petition is filed challenging the impugned proceedings of the respondent bearing Ref.No.ZD331223243511Z dated 28.12.2023, for the Assessment year 2017-2018. 2. The impugned order is challenged on the premise that, (a) the impugned order traverses beyond the show cause notice; and (b) the impugned order has made without taking into account the submissions made during the course of investigation and the payments made already. (c) Perusal of the impugned order would show that it is made on a gross non-application of mind to the material facts on record as evident from the fact that there is duplication of the liability under IGST. There has been levy of tax on discount, labour charges and rent. The very same sum are once again subject to tax under the head 'other income'. 3. The learned counsel for the respondent would submit that the impugned order was passed on 18.12.2023 and the writ petition has been filed much after the statutory peri....