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RASATHE GARMENTS vs. THE STATE TAX OFFICER (ST) (INSPN.) & OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
R.l.ramani
S.raja Jeya Chandra Paul
Res. Counsel
Veerakathiravan

Petitioner / Applicant

RASATHE GARMENTS

Respondent THE STATE TAX OFFICER (ST) (INSPN.) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

W. P. (MD) Nos. 25548 & 26389 of 2023 And W. M. P. (MD) Nos. 21730, 21731, 22700 & 22701 of 2023 and 1572 & 1588 of 2024

Citation

2024(6) TAXREPLY 9862
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ORDER

COMMON ORDER By this common order, both these Writ Petitions are being disposed of. 2. In W.P.(MD) No. 25548 of 2023, the petitioner has challenged the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023. 3. In W.P.(MD) No. 26389 of 2023, the petitioner has challenged the vires of the Circular No. 13/2022-TNGST (PP2/GST-15/114/2022) dated 08.11.2022 issued by the first respondent therein namely, Commissioner of Commercial Taxes [hereinafter referred to as 'first respondent' for the sake of convenience and clarity]. 4. The case of the petitioner both on merits and on law is that the petitioner's premises was inspected by the State Tax Officer (ST) (Inspn.), respondent in W.P.(MD) No. 25548 of 2023/second respondent in W.P. (MD) No. 26389 of 2023 [hereinafter referred to as 'second respondent' for the sake of convenience and clarity] between 14.06.2023 and 16.06.2023. Based on the inspection and the statement obtained from the p....

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