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S. GEETHA vs. THE STATE TAX OFFICER, M/S. OM NAMASHIVAYA PAPER AND BOARDS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
N. S. Karthikeyan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

S. GEETHA

Respondent THE STATE TAX OFFICER, M/S. OM NAMASHIVAYA PAPER AND BOARDS
Court Madras High Court
State

Tamilnadu

Date Jul 25, 2024
Order No.

W. P. (MD) No. 16916 of 2024 And W. M. P. (MD) No. 14570 of 2024

Citation

2024(7) TAXREPLY 10395

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ORDER

ORDER The petitioner has challenged the impugned communication dated 27.05.2024 issued under Section 81 of the respective GST Act, 2017. 2. The petitioner has purchased two parcels of land by two separate sale deeds both dated 03.08.2022 for a sum of Rs. 2,41,600/- and Rs. 1,55,000/-, measuring a total extent of 1.25 acres from the private respondents, partnership firm represented by four partners, namely S.Senthil Kumar, his wife, N.Gowri, R.Mohan and his wife, R.Nisha Nirmala. 3. It appears that the partnership firm and the partners are in arrears of a sum of Rs. 9,81,867/- and the demand order bearing Ref.No.220709200141770 appears to have been served on them on 23.08.2021 and a recovery notice in Ref.No.ZD330821002631Z dated 03.12.2021 for the arrears of tax for the period immediately after the implementation of the respective GST enactment was served on them. 4. It is the case of the petitioner that the impugned order of attachment and notices are in gross viola....

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