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SRI MUTHARAMMAN TRADERS vs. THE STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
C.sivasubramanian
Res. Counsel
K.vasanthamala

Petitioner / Applicant

SRI MUTHARAMMAN TRADERS
Respondent THE STATE TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Jun 27, 2023
Order No.

W.P.No. 18890 of 2023 And WMP.Nos. 18132 and 18133 of 2023

Citation

2023(6) TAXREPLY 7546
Original Order
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ORDER

ORDER Mrs.K.Vasanthamala, learned Government Advocate accepts notice for the respondents and is armed with instructions to enable a final disposal of this Writ Petition even at the stage of admission. 2. An identical issue, in respect of the very same assessee, arises for consideration in W.P.Nos.17600 and 17604 of 2023, wherein the challenge was for the assessment years 2020-21 and 2021-22. 3. The challenge in the present case is to an order of assessment dated 31.10.2022 passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020. 4. Though the aforesaid Writ Petitions have been filed on identical premise as the present one, in that statutory appeals filed by the petitioner had been rejected as belated, and rightly so, seeing as they had been filed 10 days beyond the statutorily permissible condonable period of 120 days. 5. The relevant portion of order dated 14.06.2023 passed in the aforesaid Writ Petitions ....

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