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SRI SARAVANA ENTERPRISES vs. THE STATE TAX OFFICER (INSPECTION-III) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
J. Narayanasamy
R. Janarthanan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SRI SARAVANA ENTERPRISES
Respondent THE STATE TAX OFFICER (INSPECTION-III) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2024
Order No.

W. P. (MD)Nos. 17811 to 17818 of 2024 And W. M. P. (MD)Nos. 15288, 15289, 15294, 15295, 15276, 15278, 15292, 15293, 15284, 15285, 15298, 15299, 15290, 15291, 15297 & 15300 of 2024

Citation

2024(7) TAXREPLY 10390
Original Order
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ORDER

COMMON ORDER These Writ Petitions are being disposed of by this common order. 2. In W.P.(MD)Nos.17811 to 17817 of 2024, the petitioner has challenged the respective Assessment Orders passed by the second respondent for the Assessment Years 2017 – 2018 to 2023 – 2024. In W.P.(MD)No.17818 of 2024, the petitioner has challenged the impugned Circulars in Circular No.13/2022 – TNGST dated 08.11.2022 and Circular No.11/2023 dated 27.05.2023. 3. The admitted case of the petitioner is that the petitioner's business premises was inspected during October, 2023 and statements were recorded on 30.10.2023 by the Officers attached to the second respondent Office. Thereafter, the petitioner was issued with show cause notice in DRC – 01 by the second respondent, which has now culminated in the impugned orders passed by the first respondent. 4. The case of the petitioner is that initiation of proceedings under DRC – 01 on various dates by the second ....

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