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SRP COMMUNICATIONS vs. THE STATE TAX OFFICER (INTELLIGENCE) , THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Adithya Reddy
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

SRP COMMUNICATIONS
Respondent THE STATE TAX OFFICER (INTELLIGENCE) , THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Aug 22, 2024
Order No.

W. P. Nos. 1896 and 1899 of 2022 And W. M. P. Nos. 2048 and 2050 of 2022

Citation

2024(8) TAXREPLY 10792
Original Order
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ORDER

COMMON ORDER By this common order, both the writ petitions are being disposed of. 2. The petitioner is before this Court against the respective Recovery Notices dated 11.08.2021 issued for the arrears of tax for the Assessment Years 2017-2018 and 2018-2019. 3. The Impugned Recovery Notices itself recorded that the petitioner has not filed returns subsequently. The petitioner had earlier suffered Assessment Orders under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, which was wrongly mentioned as Section 63 of the Tamil Nadu Goods and Services Tax Act, 2017 on 20.09.2019. 4. This was because the petitioner has not filed the returns for the respective Assessment Years and therefore, invoking best judgment method, taxable turn over determined by adding 10% towards gross profit. The demand itself was based on the data captured in GSTR-2A for the respective Assessment Years. 5. In the orders that were passed on 20.09.2018 under Section 62, the benefit ....

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