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S.P. MANI AND MOHAN DIARY (INDIA) PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST) (FAC) (INSPECTION)
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
T.ramesh
Res. Counsel
K.vasanthamala

Petitioner / Applicant

S.P. MANI AND MOHAN DIARY (INDIA) PVT. LTD.

Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) (INSPECTION)
Court Madras High Court
State

Tamilnadu

Date Sep 27, 2024
Order No.

W. P. Nos. 28744 & 28749 of 2024 And W. M. P. Nos. 31348, 31349, 31354 & 31355 of 2024

Citation

2024(9) TAXREPLY 11125

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ORDER

COMMON ORDER The challenge in both Writ Petitions is to the orders dated 25.06.2024 passed by the respondent and to quash the portion of the order, in and by which, the respondent has confirmed the tax to the tune of Rs. 5,12,73,268/- and Rs. 5,98,02,972/- respectively and imposed equal amount of penalty under Section 74 of TNGST Act apart from demand of interest. 2. As the issue involved in both the Writ Petitions is identical in nature, with consent, the Writ Petitions are taken up together and disposed of vide this Common Order at the stage of admission itself. 3. Mr.T.Ramesh, learned counsel for the petitioner would submit that the petitioner has been issued with show cause notice dated 02.03.2024 notifying 10 defects, the petitioner, on receipt of the said show cause notice, filed replies dated 04.01.2024 and 13.02.2024 in the GST Portal, answering to each defects, based on which, the respondent passed Assessment Orders dated 25.06.2024, under Section 74 o....

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