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SREE PREMA VILAS TIRUNELVELI LALA SWEET STALL vs. THE ASSISTANT COMMISSIONER OF SGST & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Raja. Karthikeyan

Res. Counsel

R. Sureshkumar

Petitioner / Applicant	SREE PREMA VILAS TIRUNELVELI LALA SWEET STALL
Respondent	THE ASSISTANT COMMISSIONER OF SGST & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 1, 2024
Order No.	W. P. ( MD ) No. 31029 of 2023 and W. M. P. ( MD )Nos. 26606 and 26609 of 2023
Citation	2024(7) TAXREPLY 10160
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ORDER
ORDER The petitioner is before this Court against the impugned order dated 07.06.2022 passed for the Assessment Year 2017-2018. 2. It is informed by the learned counsel for the petitioner that earlier, an assessment order dated 29.04.2022 came to be passed by the respondent for the very same Assessment Year 2017-2018, against which, the petitioner has filed an appeal before the appellate authority / Deputy Commissioner of (ST) Appeal, Madurai, on 07.06.2022 and the same is pending. In this connection, a reference was made to Paragraph No.5 of the affidavit filed by the petitioner, which reads as under:- ''5. I submit that it is pertinent to state here that for the same subject assessment year i.e., 2017-18, prior to this impugned assessment order, this same respondent also passed assessment order vide in GSTIN: 33AAQFS2357C1Z9/2017-18 dated 29.04.2022. The same was challenged by me before appellate authority/Deputy commissioner of (ST) Appeal, Madurai on 07.06.20....