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SRIPATHI PAPER AND BOARDS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (ST) , VIRUDHUNAGAR
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Raghavan Ramabadran
Res. Counsel
R.sureshkumar

Petitioner / Applicant

SRIPATHI PAPER AND BOARDS PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER (ST) , VIRUDHUNAGAR
Court Madras High Court
State

Tamilnadu

Date Sep 5, 2024
Order No.

W. P. (MD). Nos. 23670 and 23677 of 2023 And W. M. P. (MD). Nos. 19842, 19849 of 2023, 8373 and 8374 of 2024

Citation

2024(9) TAXREPLY 11133
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ORDER

COMMON ORDER The Writ Petitions are filed challenging the impugned order of assessment dated 30.06.2023 and the consequential order dated 12.09.2023 passed in the rectification petition filed by the petitioner. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacture of paper, paperboard in India with focus on recycled grades and specializes in the manufacture of duplex boards, kraft paper, writing and printing papers. The petitioner is a dealer registered under the TNGST Act and filed its returns periodically by paying appropriate taxes. While so, on 18.08.2021, the petitioner was served with an Audit Note for audit of the financial years 2017-2018, 2018-2019 and 2019-2020 under TNGST Act. Subsequently, audit was transferred to Tirunelveli Circle and a revised audit notice in Form ADT-01 dated 04.10.2021 was issued to the petitioner by the Assistant Commissioner RAL, Tirunelveli Circle. Pursuant thereto, the ....

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