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MODULAR BUILDING SYSTEMS vs. THE DEPUTY STATE TAX OFFICER, THE BRANCH MANAGER CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
D.vijayakumar
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

MODULAR BUILDING SYSTEMS

Respondent THE DEPUTY STATE TAX OFFICER, THE BRANCH MANAGER CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2024
Order No.

W. P. No. 24899 of 2024 & W. M. P. Nos. 27247 & 27248 of 2024

Citation

2024(8) TAXREPLY 11216

Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 25.04.2024 passed by the 1st respondent. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the 1st respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in the present case, the 1st respondent had uploaded the show cause notice on 27.12.2023 and thereafter, the reminder notice was also uploaded by the respondent on 01.03.2024. For the said notices, the replies were filed by the petitioner on 26.01.2024 and 20.03.2024 respectively. Thereafter, the 2/7 impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Subsequently, out of the total tax liabilities, the respondent has recovered around a sum of Rs. 12 Lakhs vide bank attachment. 4. Further, he would submit that Sect....

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