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PODHIGAI MOTORS vs. THE ASSISTANT COMMISSIONER (ST) , PALAYAMKOTTAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
A.thiyagarajan
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

PODHIGAI MOTORS

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

Tamilnadu

Date Jun 20, 2024
Order No.

W. P. (MD) No. 13232 of 2024 And W. M. P. (MD)Nos. 11713 & 11714 of 2024

Citation

2024(6) TAXREPLY 10002

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ORDER

ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 26.03.2024 passed under Section 161 of TNGST Act, 2017. The petitioner had, earlier, suffered by an assessment order dated 29.12.2023 for the assessment period of 2017-18. The petitioner had, earlier, filed a reply to the show cause notice that preceded the aforesaid order. 3. According to the petitioner, there were certain mistakes in the said order dated 29.12.2023 and therefore the petitioner filed application under Section 161 of TNGST Act, 2017 for rectification of the order. 4. It is the case of the petitioner that the petitioner was not heard and therefore, there is a violation of Principles of Natural Justice while passing the impugned order dated 26.03.2024. 5. It is noticed that the impugned order dated 26.03.2024 passed by the respondent, though is reasoned it has been p....

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