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SS TRADERS vs. THE JOINT COMMISSIONER (ST) (INTELLIGENCE) , THE STATE TAX OFFICER, ERODE
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Naveen Kumar Moorthi
T. Shanmugam
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

SS TRADERS
Respondent THE JOINT COMMISSIONER (ST) (INTELLIGENCE) , THE STATE TAX OFFICER, ERODE
Court Madras High Court
State

Tamilnadu

Date Aug 16, 2024
Order No.

W. P. No. 15363 of 2021 And W. M. P. No. 16246 of 2021

Citation

2024(8) TAXREPLY 10791
Original Order
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ORDER

ORDER This writ petition is of the year 2021. 2. In this writ petition, the petitioner has challenged the impugned Assessment Order bearing GSTIN: 33AQVPD8811F1ZS/2017-2018 dated 12.04.2021 passed by the second respondent for the Assessment Year 2017- 2018. 3. The case of the petitioner is that the impugned Assessment Order has been in gross violation of principle of natural justice and also suffers from want of jurisdiction. 4. Learned counsel for the petitioner would submit that a portion of the turnover relates to pre-GST era and for the remaining portion, the tax liability was paid by the petitioner on 11.01.2021 along with interest. 5. Learned counsel for the petitioner would further submit that the second respondent has issued Show Cause Notice dated 11.02.2021 to the petitioner, to which, the petitioner replied on 15.03.2021, requesting three weeks time. Pursuant to the said reply, the second respondent issued a notice on....

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