^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

PALANISAMY KRISHNARAJ vs. ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

Adithya Reddy

Res. Counsel

E.ranganayaki

Petitioner / Applicant	PALANISAMY KRISHNARAJ
Respondent	ASSISTANT COMMISSIONER (ST)
Court	Madras High Court
State	Tamilnadu
Date	Sep 15, 2023
Order No.	W.P.No. 27227 of 2023 And W.M.P.Nos. 26665 and 26666 of 2023
Citation	2023(9) TAXREPLY 8082
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the first respondent. 2. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the first respondent. 3. The petitioner has challenged the impugned Assessment Order bearing GSTIN/33/ARLPK7873R2ZR dated 21.01.2023 in Form GST DRC-07 for the Assessment Year 2018-2019. 4. The impugned Assessment Order precedes the Order for cancellation of registration of the petitioner's trading business on 29.04.2019, a notice in Form GST DRC-01A on 17.03.2022 and the notice in Form GST DRC-01 on 14.07.2022, pursuant to which, the impugned Assessment Order dated 21.01.2023 has been passed. 5. Relevant portion of the impugned Assessment Order reads as under:- "Tvl.SMK STEEL TRADERS, Thirumullaivoyal, Chennai 62 are a taxable person under the Tamil Nadu Goods and Services Tax Act, 2017 in the office of the Assistant Commissioner (ST), Thirumullaivoy....