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S.R.S. CONSTRUCTIONS vs. THE STATE TAX OFFICER (DATA ANALYTICS) & ANOTHER
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
N. Sudalai Muthu
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

S.R.S. CONSTRUCTIONS
Respondent THE STATE TAX OFFICER (DATA ANALYTICS) & ANOTHER
Court Madras High Court
State

Tamilnadu

Date Jul 19, 2024
Order No.

W. P. (MD) Nos. 16214 & 16276 of 2024 And W. M. P. (MD)Nos. 14092 & 14144 of 2024

Citation

2024(7) TAXREPLY 10307
Original Order
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ORDER

COMMON ORDER By this common order, these two Writ Petitions are disposed of. 2. Heard learned counsel for the petitioner and learned Government Advocate for the respondents. 3. The petitioner is before this Court against the respective assessment orders both dated 23.02.2024 passed by the first respondent for the assessment years 2020-21 and 2021-22. The challenge in the impugned order is that the same individual namely, L.Kumaresan has passed the impugned orders for the respective assessment years. 4. It is submitted that the same Officer has issued the summary of the orders in GST DRC 07 for the respective assessment years and has signed in the capacity of Commercial Tax Officer and has also issued Section 74 notices for the respective assessment years as the Commercial Tax Officer. It is submitted that the impugned orders dated 23.02.2024 for the respective assessment years were issued by the same individual in the capacity as the State Tax Officer (Data Analytics....

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