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S.P.S. LAC WORLD vs. ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

C.baktha Siromoni

Res. Counsel

C.harsharaj

Petitioner / Applicant	S.P.S. LAC WORLD
Respondent	ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 7, 2023
Order No.	W.P.No. 26144 of 2023 And W.M.P.Nos. 25540 and 25541 of 2023
Citation	2023(9) TAXREPLY 7989
Original Order
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ORDER
ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order in GSTIN : 33AAPFS9629G1ZP dated 06.07.2023 passed by the respondent for the Assessment Year 2017-2018. 3. The aforesaid order itself is a rectification order passed by the respondent suo motu pursuant to an order dated 04.07.2023. 4. The learned counsel for the petitioner would submit that the petitioners' representation dated 06.05.2023 has not been considered and therefore, the impugned Assessment Order rectifying the earlier order dated 04.07.2023 was liable to be interfered with. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 6. If the petitioner is so aggrieved by the impugned Assessment Order dated 06.07.2023 suo motu rectifying the order dated 04.07.2023, it is o....