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SRI HARI ENTERPRISES REP. BY ITS PROPRIETOR HARIDHAMA vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

N. MALA
Pet. Counsel
Adithya Reddy
Res. Counsel
V.prashanth Kiran
C.mohan

Petitioner / Applicant

SRI HARI ENTERPRISES REP. BY ITS PROPRIETOR HARIDHAMA
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date May 9, 2025
Order No.

W. P No. 17504 of 2025 And W. M. P. Nos. 19853 and 19856 of 2025

Citation

2025(5) TAXREPLY 13284
Original Order
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ORDER

ORDER This writ petition has been filed for the issuance of a writ of certiorarified mandamus calling for the second respondent's order dated 04.04.2025 and quash the same and further direct the second respondent to grant opportunity to the petitioner to rectify the defects in Appeal bearing ARN#AD331124010858B including by filing application for condonation of delay and further direct the first respondent not to take any coercive steps against the petitioner till then. 2. The petitioner is engaged in the business of civil works contracts and is a registered tax payer under the TNGST/CGST Act, 2017. While so, the first respondent issued a show cause notice dated 19.03.2024 under Section 74 of TNGST/CGST Act alleging certain discrepancies in the returns filed for the financial year 2019-2020. The petitioner submitted a detailed reply to the show cause notice on 09.04.2024. On 25.07.2024, an order was passed confirming the discrepancies and raising the demand for tax, pena....

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