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SEOYON E-HWA SUMMIT AUTOMOTIVE INDIA PVT. LTD. vs. THE DEPUTY COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Prakash
P.v.sudakar
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

SEOYON E-HWA SUMMIT AUTOMOTIVE INDIA PVT. LTD.

Respondent THE DEPUTY COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jun 6, 2023
Order No.

W.P.Nos.16535 And 16538 of 2023 And W.M.P.Nos.15842, 15843 And 15845 of 2023

Citation

2023(6) TAXREPLY 7455

Original Order
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ORDER

COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of these Writ Petitions, even at the stage of admission. 2. The challenge is to an order of assessment passed under the provisions of the Goods and Services Tax Act, 2017 (in short 'Act') dated 22.02.2023 and an order dated 18.04.2023 rejecting the rectification application filed under Section 161 of the Act. 3. I am not inclined to admit or entertain these Writ Petitions for the admitted reason that, as the Officer has set out in the impugned orders, the petitioner has not cooperated in the course of assessment, either original or in the rectification sought. 4. The petitioner was in receipt of various notices including a show cause notice. The notices are ASMT 10 dated 06.12.2021, Notice in GST DRC-01A dated 29.06.2022 and show cause notice dated 18.11.2022. There is no dispute on the position that the peti....

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