Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SRI PARANJOTHI TRADERS vs. THE STATE TAX OFFICER (INTELLIGENCE)
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
L. Gokulraj
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SRI PARANJOTHI TRADERS
Respondent THE STATE TAX OFFICER (INTELLIGENCE)
Court Madras High Court
State

Tamilnadu

Date Jul 1, 2024
Order No.

W. P. (MD)Nos. 1148 to 1153 of 2024 And W. M. P. (MD)Nos. 1160, 1162, 1173, 1175, 1180, 1181, 1164, 1165, 1177, 1178, 1166 and 1167 of 2024

Citation

2024(7) TAXREPLY 10136
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

COMMON ORDER This is a second round of litigation before this Court. Earlier, the assessment orders passed on 02.03.2020 by the Officer of the same rank as the respondent herein were challenged before this Court in W.P. (MD)No.8161 of 2020 etc. batch [M/s.Srinithi Enterprises Pvt. Ltd. Rep. by its Director vs. The State Tax Officer (Intelligence), Ajudication – I, Madurai]. The said Writ Petitions were disposed of on 31.08.2020 at the time of admission, with the following observation:- ''4. A reading of the above provision shows that after the explanation is received from the writ petitioners, the authority must apply their mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prior to the receipt of the explanation cannot be said to be compliance of the aforesaid statutory requirements. That stage would arise only after the authority prima facie considers ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
28
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)