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RAMESH AGENCY vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

B. Sivaraman

Res. Counsel

J. K. Jayaselan

Petitioner / Applicant	RAMESH AGENCY
Respondent	THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 25, 2024
Order No.	W. P. (MD) No. 10246 of 2024 And W. M. P. (MD) Nos. 9216 to 9218 of 2024
Citation	2024(4) TAXREPLY 9503
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ORDER
ORDER It is noticed that in this Writ Petition, the petitioner has challenged the impugned Assessment order dated 20.12.2023 passed for the Assessment Year 2017-18. 2. The petitioner was issued show cause notice in DRC-01 on 28.09.2023, which has culminated in the impugned order. The impugned order reveals that the petitioner has not participated in the proceedings. The explanation forthcoming from the petitioner is that the petitioner was under audit by the second respondent under Section 65 of TNGST Act, 2017 and that the parallel proceedings were initiated in DRC 01 on 29.09.2023 by the second respondent for the same assessment year, namely, AY 2017-18. The learned counsel for the petitioner would submit that the same was also uploaded in DRC-05 by the first respondent vide order, dated 20.12.2023. However, the impugned order has now been passed by the first respondent on the same day in the exercise of power under Section 73 of the TNGST Act, 2017. 3. The learned cou....