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P. RAJESEKARAN vs. STATE TAX OFFICER (ROVING SQUAD-II) , ERODE.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
T.ramesh
Res. Counsel
Tnc.kaushik

Petitioner / Applicant

P. RAJESEKARAN
Respondent STATE TAX OFFICER (ROVING SQUAD-II) , ERODE.
Court Madras High Court
State

Tamilnadu

Date Dec 17, 2024
Order No.

W. P. No. 37959 of 2024 And W. M. P. Nos. 41040 and 41042 of 2024

Citation

2024(12) TAXREPLY 12148
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 07.08.2024 on the premise that the impugned order suffers from violation of principles of natural justice inasmuch as the impugned order came to be passed without considering the petitioner's request for time. 2. The petitioner is registered as a contractor with Tamil Nadu Power Generation and Distribution Corporation Limited for providing “Transport of Goods Services”. The petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2017-18, the petitioner had filed returns and paid appropriate taxes. While so, there was a surprise inspection of the petitioner's place of business in terms of Section 167 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as the “TNGST Act”) by the Intelligence Wing authorities. During the course of such inspection, the following defects were noticed: i) Difference in out....

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