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PPG ASIAN PAINTS PVT LTD vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

M.DHANDAPANI
Pet. Counsel
Aparna Nandakumar
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

PPG ASIAN PAINTS PVT LTD
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Oct 26, 2022
Order No.

Writ Petition No.28352 of 2022 And W.M.P.No.27661 of 2022

Citation

2022(10) TAXREPLY 6875
Original Order
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ORDER

ORDER The present writ petition has been filed by the petitioner for issuance of Writ of Certiorari calling for the records of the impugned order of reassessment in TIN33781343355/2012-2013 dated 22.08.2022 from the files of the respondent herein, quash the same. 2. The case of the petitioner is that the petitioner is a Private Limited Company engaged in manufacture and trade in automotive coatings paints and chemicals having registered under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act, 2017”)/ Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as the “TNGST Act, 2017”) with GST Registration No.33AAACA8832H1ZV. The petitioner herein was a registered dealer with TIN No.33781343355 under the provisions of the erstwhile Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the “TNVAT Act, 2006”) and an assessee on the files of the respondent herein. 2.1. The petitione....

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