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PUSHPAM REALITY AND OTHERS vs. STATE TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Adithya Reddy
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

PUSHPAM REALITY AND OTHERS

Respondent STATE TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 4, 2022
Order No.

W.P.Nos.27651, 27654 & 27657 of 2021 and W.M.P.Nos.29193, 29195, 29197, 29200, 29201, 29202, 29206 & 29207 of 2021

Citation

2022(2) TAXREPLY 5404

Original Order
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ORDER

By this common order, all the three Writ Petitions are being disposed. 2. The petitioners have challenged the impugned assessment order dated 19.03.2021 in W.P.No.27651 of 2021 and the impugned assessment order dated 30.12.2020 in W.P.No.27654 of 2021 and the impugned assessment order dated 10.03.2021 in W.P.No.27657 of 2021. The petitioners have also challenged the impugned recovery proceedings issued consequent to the assessment orders. 3. The learned counsel for the petitioners submits that these impugned assessments orders have been passed either without proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices. It is therefore submitted that the impugned orders have been passed in violation of principles of natural justice. 4. Opposing the prayer of the petitioners, the learned Government Advocate appearing for the respondents submits that notices were uploaded in the web portal of the State Government, i.e. tngst....

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