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OGUN STEEL ROLLING MILLS PVT. LTD. vs. STATE TAX OFFICER, CENTRAL INTELLIGENCE WING I, COIMBATORE.
(Madras High Court)

Hon'ble Judges:

S.M.SUBRAMANIAM
Pet. Counsel
G.natarajan
Res. Counsel
T.n.c.kaushi

Petitioner / Applicant

OGUN STEEL ROLLING MILLS PVT. LTD.
Respondent STATE TAX OFFICER, CENTRAL INTELLIGENCE WING I, COIMBATORE.
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2021
Order No.

W.P.Nos.15650, 15658 & 15661 of 2021 And W.M.P.Nos.16551, 16555, 16560, 16561, 16563 & 16564 of 2021

Citation

2021(7) TAXREPLY 4459
Original Order
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ORDER

The impugned orders dated 15.02.2021, passed under Section 73(4) and Section 74(1) of the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter referred to as “the TNGST Act”) are sought to be quashed in the present writ petitions. 2.The petitioner is a manufacturer of TMT Rods, having their manufacturing premises at No.450, Lakshminaickenpalayam, Selakarachal Village, Coimbatore. From the year 2014, the petitioner was having severe financial difficulties due to sluggishness in the demand for iron and steel and could not made their repayment obligations to their bankers, State Bank of India. 3.The learned counsel for the petitioner states that the officers of the Intelligence Wing of State GST visited the factory premises on 10.09.2020 and at that time, M/s.Hi-Life Iron Metals India Pvt. Ltd., was operating the unit and a statement was recorded from Shri.N.Soundhirarajan, Accountant of M/s.Hi-Life Iron Metals India Pvt. Ltd., who informed the officers that they....

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