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METAL SMITH INDIA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST), TAMILNADU
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Aparna Nandakumar
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

METAL SMITH INDIA PRIVATE LIMITED

Respondent THE ASSISTANT COMMISSIONER (ST), TAMILNADU
Court Madras High Court
State

Tamilnadu

Date Mar 24, 2025
Order No.

W. P. Nos. 10262 and 10268 of 2025 And W. M. P. Nos. 11554, 11556, 11568 and 11570 of 2025

Citation

2025(3) TAXREPLY 12795

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ORDER

COMMON ORDER Since the issue involved in both these writ petitions are one and the same, they are taken up together and disposed by a common order. 2. These Writ Petitions have been filed challenging the impugned assessment order dated 26.04.2024 and the consequent rectification order passed by the respondent on 15.02.2025. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. 4. By consent of the parties, the main Writ Petitions are taken up for disposal at the time of admission stage itself. 5. The learned counsel for the petitioner would submit that the initially ASMT 10 notice dated 04.01.2022 was issued to the petitioner for which the petitioner submitted its reply on 07.04.2022. Thereafter, for the very same issue and assessment year another ASMT 10 notice was issued on 09.10.2023. Thereafter, pre show cause notice dated 11.12.2023 followed by show cause notice dated 16.12.2023 was issued to the petiti....

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