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SRI RAMAJEYAM ENGINEERING INDUSTRIES vs. THE DEPUTY COMMISSIONER (ST) , THANJAVUR
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
G.thalaimutharasu
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

SRI RAMAJEYAM ENGINEERING INDUSTRIES

Respondent THE DEPUTY COMMISSIONER (ST) , THANJAVUR
Court Madras High Court
State

Tamilnadu

Date Dec 16, 2024
Order No.

W. P. (MD). No. 30452 of 2024 And W. M. P. (MD)Nos. 25590 and 25592 of 2024

Citation

2024(12) TAXREPLY 12219

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ORDER

ORDER Heard Mr.G.Thalaimutharasu, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. This Writ Petition has been filed challenging the impugned demand order dated 19.08.2024 and consequential impugned order of rejection of rectification dated 22.11.2024 and to consequently directing the respondent to reconsider and rectify based on the petitioner's explanation dated 18.11.2024 in the light of the provisions of Section 161 of the Central Goods and Services Tax Act. 3. It is the case of the learned counsel for the petitioner that the respondent while passing the order of assessment had not dealt with the issue in a proper manner and had not given any reasons as to why the demand made in the show cause notice was affirmed. Hence, a rectification application had been filed before the respondent and again the same had been rejected without assigning any reasons. Therefore, he prays this Court to set aside....

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